2018 (10) TMI 1577

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mfg. & Trading Co. Ltd. Vs. Collector of Customs [1993 (9) TMI 107 - SUPREME COURT OF INDIA] has inter alia held that the words “the determination of any question having a relation to the rate of customs duty or the valuation of goods for the purposes of assessment of duty” inter alia would include an issue of classification of goods. Therefore, in terms of Section 83 of the Finance Act, 1994 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pearing in support of the Appeal, urges the following substantial question of law for our consideration: Whether in the facts and circumstances of the case and in law the finding of the Tribunal that the Revenue was obliged to inform the importer about change in classification, when in fact goods imported were misdeclared as Stainless Steel Melting Scrap of Duplex Grade 2205, and on examinatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by the importer or as claimed by the Revenue. 6. The Supreme Court in the case of N avin Chemicals Mfg. Trading Co. Ltd. Vs. Collector of Customs 1993(68) E.L.T. 3 (S.C.) has inter alia held that the words the determination of any question having a relation to the rate of customs duty or the valuation of goods for the purposes of assessment of duty inter alia would include an issue of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X