Issue involving classification of 'water filters' isn't maintainable before High Court Sakthi Indust

Excise & Customs : Issue whether water filters are classifiable under 7323.10 as 'tableware and kitchenware' (as claimed by assessee) or under 8421.10 as 'filtering or purifying machinery or apparatus' (as claimed by revenue), is not appealable before High Court, as said issue has relation to 'rate of duty'