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2020 (1) TMI 269 - HC - Central ExciseMaintainability of appeal - pre-admission stage - Section 35G of the Central Excise Act, 1944 - Taxability - classification as agricultural machinery - HELD THAT:- While according to the assessee, being a manufacturer of small agricultural implements for classification as agricultural machinery, they were exigible to Nil rate of duty, the department had other views and it is this dispute which led to the proceeding which ultimately culminated in the order of ‘the Tribunal’ who have decided in favour of the assessee. There are no reasons to interfere with the opinion of ‘the Tribunal’ - no substantial question arises in the present appeal for inviting admission - appeal dismissed.
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