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2018 (3) TMI 571 - HC - CustomsMaintainability of appeal - section 35G of the Central Excise Act - Classification of imported goods - Held that: - The Division Bench in the case of Principal Commissioner of Central Excise And Service Tax Versus M/s Raja Dyeing, Ludhiana [2017 (3) TMI 1284 - PUNJAB & HARYANA HIGH COURT], held that so long as the question of valuation or classification arises the appeal would not be maintainable before the High Court even if other issues are raised in view of section 35G(1) of the Central Excise Act. The provisions of section 35G(1) of the Central Excise Act are in pari materia to section 130(1) of the Customs Act, 1962. The judgment, therefore, applies to the present case as well. Appeal is dismissed only on the ground that it is not maintainable.
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