COMMISSIONER OF CENTRAL EXCISE Vs. CUSTOMS

JUDGEMENT

(1.) THE Honourable Chief Justice 1. Heard the learned counsel for the parties. The question sought to be raised under section 35h of the Central Excise Act is as follows:-

(2.) LEARNED counsel for the assessee has rightly pointed out that this question relates to classification and hence under section 35l of the Central Excise Act an appeal lies only to the Supreme Court and not to the High Court. We agree with the said submission and hence we dismiss this application.