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2015 (2) TMI 345 - MADRAS HIGH COURTRate of duty - whether the classification of water filters manufactured and cleared by the appellant/assessee to be assessed under CET sub-heading 7323.10 as tableware and kitchenware, as claimed by the assessee or under CET sub-heading 8421.10, as filtering or purifying machinery or apparatus - Held that:- As evident from the objection as made by the Department, the issue pertains to rate of duty that is payable by the assessee. Therefore, the objection as raised by the respondent is liable to be sustained, more so, in view of the decision of the Supreme Court in Navin Chemicals Manufacturing & Trading Co. Ltd. - Vs - Collector of Customs (1993 (9) TMI 107 - SUPREME COURT OF INDIA), which decision has been followed by this Court in Commissioner of Central Excise - Vs - Vadapalani Press (2015 (1) TMI 318 - MADRAS HIGH COURT). - while this Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/assessee to pursue the matter before the Supreme Court, if so advised. - Appeal not maintainable.
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