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2004 (7) TMI 107 - CESTAT, NEW DELHIExtract: ....... to determination of any question having relation to rate of duty or value of goods for purposes of assessment). 5. In view of the provisions of Section 35G of the Act, we find force in the preliminary objection raised by the assessee. In the present case the issue involved is in respect of rate of duty hence the reference application is dismissed.
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