1989 (10) TMI 148 - AT - Customs

Summary

The Appellate Tribunal CEGAT, MADRAS allowed the Reference Application filed by the Collector of Customs, Calcutta. The Tribunal referred a point of law to the Hon'ble High Court of Calcutta regarding whether the imported Chilled Cast Iron Rolls fall under Appendix-10, Clause (4) or Entry No. 2 of Appendix-10, or under Appendix-3, Sl. No. 446 of the Import Policy 1983-84. The Tribunal held that a point of law has arisen out of the order passed by them in this matter.