Commissioner of Customs and Central Excise v. M/s. K. Rama Chandra Rao
Case brief
What is this about?
The appeal filed by the Revenue under Section 35(G) of the Central Excise Act, 1944 was dismissed as not maintainable. The Court held that the substantive issue regarding goods classification is excluded from the statutory scope of appeal.
What did the court decide?
The appeal is dismissed with no costs. The Original Order is to be returned to the Revenue.