1992 (4) TMI 136

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..... nt. (Order per : K.S. Venkataramani, Member (T)]. The issue, herein, is on a preliminary question of jurisdiction of the Bench whether the matter falls under jurisdiction of Special Bench B or Special Bench A inasmuch as a question of valuation is also involved in addition to interpretation of notification but no classification dispute is involved. 2. Shri Sunder Rajan, ld. Consult .....

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..... with in Special Bench A . 4. The submissions made by the parties have been carefully considered. 5. The jurisdiction of the Special Benches has been laid down in the Order No. 19(Tech)/1986 dated 15-9-1986 issued by the President in exercise of powers vested in terms of Section 129C of Customs Act, 1962, 35D of Central Excises and Salt Act, 1944 and 81B of Gold Control Act, 1968. Paras 2 to 4 .....

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..... (2) of the said Table, shall deal with matters relating, among other things, to the determination of any question having a relation to the rate of duty of customs or of excise (hereinafter referred to as classification) in respect of the classes of goods mentioned in column (3) of the said Table against the respective Special Benches. Among the Special Benches dealing with classification matters .....

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..... ation occurring in para 4(3) of the order has to be interpreted to mean not only determination of classification of goods with reference to the tariff headings simpliciter, but also to include issues relating to applicability of exemption notification as it is well-settled that if the question comes up relating to an exemption or concession notification, it would necessarily affect the rate and th .....

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..... so an issue of valuation involved to be dealt with by A Bench which is concerned only with valuation matters. 7. Therefore, in the light of the President s Order dated 15-9-1986 (supra), there will be no infirmity legally in this appeal, which involves interpretation of exemption Notification 70/89-Cus., dated 1-3-1989, along with a question of determination of assessable value under Section 1 .....

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