Supreme Court to Decide on Appeal Maintainability in Customs Goods Classification Dispute Over Exemption Notification Eligibility.

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....Review application - Maintainability of application before Supreme Court or High Court - Classification of goods - Admittedly, in the instant case, the stand of the department is that the goods dealt with by the respondent/assessee are not covered by the exemption notification. If that be so, the appeal is maintainable before the Hon’ble Supreme Court. - HC....