TMI Blog1987 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... cants. [Order]. - By the present applications purporting to be under Section 130 of the Customs Act, 1962, the applicants pray that a statement of case be drawn up and question of law set out in the applications be referred for decision to the High Court having jurisdiction in the matter. 2. At the meeting to-day, Shri A.T.M. Sampath learned Advocate for the applicant (Respondents in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fell under Heading 28 ibid as chemicals. While under Heading 25 the rate of duty of customs is lower, under Heading 28, the rate of duty is higher. Shri Sampath submitted that the main question is whether the imported goods fell under which of the two headings and this itself was a question of law. According to him, determination of any questions having relation to rate of duty of customs involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were therefore, not maintainable. 4. Section 130 of the Customs Act is clear that it is excluded in its application to an order relating among other things to the determination of any question having relation to the rate of duty of Customs. Though Shri Sampath has tried to persuade us into believing that the order in question does not do so, he has not succeeded in his attempt. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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