2018 (10) TMI 845

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..... mpugned order relates to a rate of duty issue and therefore, not maintainable before this Court under Section 130 of the Act - appeal dismissed being not maintainable. - CUSTOM APPEAL NO. 4 OF 2018 - - - Dated:- 19-9-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. M. Dwivedi a/w Mr. Sham Walve, for the Appellant. Mr. Vikram Nankani, Senior Counsel, a/w Mr. Prakash Shah, i/by PDS Lega .....

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..... h April 2017 of the Tribunal has adjudicated upon appropriate classification of external/portable hard disk drives and its entitlement to exemption under notification No. 6/2011 CE dated 1st March 2011. Thus, an order relating to rate of duty of customs. Therefore, the Appeal from the impugned order is not maintainable to this Court under Section 130 of the Act. 4. In response Shri. Dwivedi, th .....

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