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2009 (1) TMI 112 - GUJARAT HIGH COURTWhether decorative laminate sheets are classifiable under chapter 48 or chapter 39 - in light of the fact that the issue is primarily relating to classification of decorative laminated sheets manufactured by the respondent, the High Court cannot entertain the appeal in light of specific provisions of Section 35L of the Central Excise Rules, 1944 - appeal is accordingly not entertained and stands disposed of accordingly
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