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2007 (5) TMI 249 - HIGH COURT OF JUDICATURE AT BOMBAY
Maintainability of Appeal to High Court - Words and Phrases - Interpretation - Held that: - whereever the dispute as to whether notification is applicable or not is raised, then the appeal would not be maintainable before this Court.
The direct and proximate issues involved in the appeal for the purposes of assessment relate to the rate of duty applicable to the goods and the value thereof and the issue requiring determination of the status of the subject Unit would be one of the incidental issues - the subject appeal is not tenable before this Court.
Appeal dismissed.