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    <title>2010 (12) TMI 797 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the appeal as it raised a classification dispute directly related to the rate of duty for assessment purposes, making it not maintainable before the High Court under Section 35G of the Act. The Court referenced the Navin Chemicals case, emphasizing that such disputes fall outside the High Court&#039;s jurisdiction. Consequently, the appeal was dismissed without delving into the case&#039;s merits.</description>
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      <description>The Court dismissed the appeal as it raised a classification dispute directly related to the rate of duty for assessment purposes, making it not maintainable before the High Court under Section 35G of the Act. The Court referenced the Navin Chemicals case, emphasizing that such disputes fall outside the High Court&#039;s jurisdiction. Consequently, the appeal was dismissed without delving into the case&#039;s merits.</description>
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