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2008 (3) TMI 728 - JAMMU & KASHMIR HIGH COURTExtract: .......h in our view has no relation with the rate of duty or value of goods for the purposes of assessment. That being the factual and legal position, we hold that the appeal filed by the Union of India is maintainable in this Court under section 35G of the Act. Preliminary objection raised by respondent is rejected. The appeal is admitted. Issue notice.
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