JUDGMENT N. Kumar , J.—Both these appeals are preferred by the assessees challenging the order passed by the Tribunal [2008 (226) E.L.T. 74 (Tri.-Bang.)] which has held that the assessees are not entitled to the benefit of exemption under Indo-Sri Lankan Free Trade Agreement (ISFTA) and therefore, they are liable to pay duty and also liable for payment of anti-dumping duty and also C.V. duty. Therefore, the question that arises for consideration in these appeals is whether there is liability of the assessee to pay duty? In other words, the question that arises for consideration before this Court is regarding determination of the rate of duty payable. The said question has to be adjudicated buy the Apex Court under Sec. 130(c) of the Customs Act, 1962 as it does not fall within the purview of Sec. 129 of the Act as held by this Court in the case of Commissioner of Customs v. M/s. Motorola Ltd. CSTA No. 2/2007, dated 21st April, 2011 The Commissioner of Customs Vs. Motorola India Limited, (2011) 3 KCCR 353 . Accordingly, both the appeals are rejected reserving liberty to the assessees to approach the Apex Court.