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2014 (9) TMI 536 - HC - Central ExciseClassification of goods - assessee is engaged in the making of denim fabrics for which the company uses air jet looms, which are shuttle-less looms - in the process of making denim fabrics, the company undertakes an operation, whereby the cloth is subject to a process through a machine called 'MONTFORT' machine and that the denim cloth undergoes processing in the 'MONTFORT' machine - According to the assessee, it does not amount to manufacture and, therefore, not liable for duty - Adjudicating held issue in favour of assessee - Held that:- From a bare reading of the Section 35-L, more particularly sub-section (b), it is clear that the said Section stands attracts to the facts of the present case. The decisions, cited by the learned counsel for the respondents, more particularly, Navin Chemicals case (1993 (9) TMI 107 - SUPREME COURT OF INDIA), would clearly reveal that the Courts have consistently held that where the issue directly involves, among other things, determination of rate of duty, the matter should be agitated before the Supreme Court - issue involved relates to classification of products and, therefore, this appeal is not maintainable before this Court - Decided against Revenue.
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