Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1287 - HC - Central ExciseClassification of the vehicle “Mahindra Armada” - It is the case of the Respondent that the vehicle “Mahindra Armada” is classifiable under Chapter 8702.00 while it the Revenue's contention that its is appropriately classifiable under head 8703.00 of the Tariff Act - Held that:- Apex Court in Navin Chemicals Mfg. & Trading Co. Ltd., v/s. Collector of Customs [1993 (9) TMI 107 - SUPREME COURT OF INDIA] has held that a dispute as to classification of goods directly relates to the rate of duty for purposes of assessment. Thus, the remedy, if any, of the Revenue would be an Appeal from the impugned order before the Hon'ble Supreme Court under Section 35L of the Act as this Appeal is not maintainable under Section 35G of the Act before this Court - appeal disposed off.
|