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2018 (12) TMI 959 - BOMBAY HIGH COURTMaintainability of appeal - jurisdiction - issue regarding rate of duty - Section 130 of the Act - Held that:- This is a classic case of rate of duty and by virtue of exclusion provided in Section 130 of the Act, this Court would not have jurisdiction to entertain such appeal. As the issue relates to rate of duty by virtue of Section 9A(8) of the Tariff Act read with Section 130 of the Act, the appellant-Revenue would have to approach the Hon'ble Supreme Court in terms of Section 130 E of the Act - appeal disposed off.
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