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TMI Blog2011 (4) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... of terms of the Notification No. 52/2003 and therefore, there is no liability to pay duty even in respect of goods, which are sold as such. In fact in para 5.1 of the order of the Tribunal, it held that the issue involves the question of interpretation of Notification No. 52/2003 and what is considered to be 'manufacture' in terms of the EXIM Policy for a 100% EOU. According to the Tribunal, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All these goods have been bonded and they were subjected to testing, re-packing and re-labelling. The goods have been exported only with the knowledge of the Customs Department. Therefore, it was of the view that in terms of the EXIM Policy, the activity carried out by the assessee in respect of the impugned goods should be considered as manufacture only. In any case, the goods have been exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act, 'an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment', and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petro Chemicals Limited, in CEA No. 6/2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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