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2022 (12) TMI 1190 - HC - Central ExciseMaintainability of appeal - appropriate forum - classification of services - rate of tax - appellable before this court or under section 35L of the Excise Act which appeal would need to be filed before the Apex Court - HELD THAT:- The Apex Court in the case of NAVIN CHEMICALS MFG. & TRADING CO. LTD. VERSUS COLLECTOR OF CUSTOMS [1993 (9) TMI 107 - SUPREME COURT] has decided that classification issue is an issue of rate of duty and /or value of goods for the purposes of assessment. The Hon’ble Supreme Court having decided that classification issue in Navin Chemicals Manufacturing and Trading Company Limited Vs. Collector of Customs in an issue of rate of duty and for value of goods for the purposes of assessment, the same is binding on us. Therefore, in view of section 35G(1), which specifically prohibits an appeal being entertained by this Court, if it is an order of the Tribunal relating amongst other things to the determination of any question having arisen on account of “rate of duty” or the “value of goods” for the purposes of assessment, this Court would not have jurisdiction. This appeal is not maintainable before this court and the course of action available to the appellant is to file an appeal before the Supreme Court under section 35L(1)(b) of the Excise Act - Appeal disposed off.
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