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2010 (6) TMI 615 - KERALA HIGH COURTDuty and penalty - respondent’s eligibility for exemption under the notifications - Held that:- Sections 35G and 35L make it very clear that High Court has no jurisdiction to entertain an appeal against the order of the Tribunal where at least one of the issues raised pertains to rate of duty of goods or classification or valuation of goods, Tribunal has not considered exemption claim based on condition in the notifications, that is whether manufacture of final product through contract units entitles assessees for exemption under the notifications, appeals are not maintainable and appeals rejected.
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