TMI Blog2018 (11) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out considering any of the grounds discussed in the Order-in-Original? (b) Whether in the facts and in the circumstances of the case and in law, is Tribunal correct in not following the ratio of its own earlier order in similar matter by setting aside the order in Original instead of remanding the matter back to the Adjudicating Authority? 3. It is an undisputed position before us that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a dispute as to classification of goods directly relates to the rate of duty for purposes of assessment. Further, this Court in APM Terminals (I) Pvt. Ltd., v/s. Commissioner of Central Excise 2018 TIOL 1891 (High Court) that an appeal from an issue of classification would not be maintainable before this Court under Section 35G of the Act. This, by inter alia, placing reliance upon the Apex Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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