@JUDGMENTTAG-ORDER
1. We have heard Shri B.K.S. Raghuvanshi, learned counsel appearing for the appellant. The record of proceedings shows that the matter relates to value of goods. The question of law framed by the appellant is whether the respondent is entitled to exclude from the assessable value, an amount mutually agreed upon by the buyer towards the notional freight and insurance and that too without taking any insurance policy to cover the transportation of the goods and also this is not the actual amount of freight & transport.
2. u/s 35-G of the Central Excise Act, the appeal does not lie to this Court on the value of goods.
3. On the same ground that the appeal is not maintainable u/s 35-G, similar Central Excise Appeal Nos. 65 of 2004 and 85 of 2004 were also dismissed by the Court on 23-8-2007. The Appeal is accordingly dismissed.
