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TMI Blog2017 (10) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly and proximately involve the question, whether activity falls within the charging Section and service tax is leviable on the said activity. The said determination is integral and an important injunct to the question of rate of tax. In the context of Sections 130 and 130E of the Customs Act, 1962, it has to be held that the present appeal is not maintainable before this High Court as one of the issues amongst other things which is required to be determined and decided has a relation to the rate of duty of customs - appeal dismissed being not maintainable. - CUS.A.C. 5/2012 - - - Dated:- 23-10-2017 - MR. SANJIV KHANNA MS. PRATHIBAM. SINGH JJ. Appellant Through: Mr. Amit Bansal, Senior Standing Counsel with Mr. Akhil Kulshres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the question raised in the present appeal relates to interpretation of Notification 40/2006 as to whether the respondents were entitled to claim exemption from payment of customs duty on import of printing ink (OVI) meant for printing of currency notes. 4. It is an accepted position that in case the exemption notification applies, then the respondents were not liable to pay any import duty or customs duty and in case, the exemption notification does not apply then possibly the stand of the appellant may be correct subject to other defences raised by the respondents. 5. The appellant has claimed that the excess quantity of printing ink (OVI) was imported contrary to the stipulations of the exemption notification. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act provides for. Although this Expression expressly confines the definition of the said expression to sub-section (5) of Section 129D, it is proper that the said Expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would necessarily directly and proximately involve the question, whether activity falls within the charging Section and Service Tax is leviable on the said activity. The said determination is integral and an important injunct to the question of rate of tax. In case Service Tax is not to be levied or imposed and cannot be imposed under the charging Section, no tax would be payable. The said determination would be direct or proximate to the issue of rate of tax, which will include nil tax, when no tax is chargeable. 19. If the reasoning given by the Revenue is to be accepted, it will lead to anomaly and substantial confusion. All assessments necessarily have to determine and decide the rate of tax after determining and deciding whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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