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2011 (2) TMI 1170 - HC - CustomsNotification No. 132/2004-Cus., dated 25-11-2004 - whether the assessee is entitled to the benefit of exemption notification - Held that:- The question asked is squarely falls within the phrase ‘determination of the rate of duty’ which only the Apex Court is entitled to decide under Section 130E of the Act. As such the appeal preferred under Section 130A is not maintainable. Appeal is rejected reserving liberty to the revenue to approach the Apex Court.
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