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2018 (10) TMI 1577 - BOMBAY HIGH COURTMaintainability of appeal - Classification of imported goods - whether the goods imported are Stainless Steel Melting Scrap of Duplex Grade 2205 or cut pieces of Stainless Steel Pipes which were serviceable and usable? Held that:- The Supreme Court in the case of Navin Chemicals 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 read with Section 35G(1) of the Central Excise Act, 1944, the Appeal on issue of classification is not maintainable before this Court. The remedy for the Appellant, if any, is to file an Appeal to the Hon'ble Supreme Court under Section 35L(1)(b) of the Central Excise Act, 1944 as made applicable to the Finance Act, 1994 by Section 83 thereof. Appeal dismissed being not maintainable.
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