Drawback disputes fall outside Tribunal appellate jurisdiction; the proper remedy is revision under the Customs Act.

Where the real dispute concerns payment of drawback, the Tribunal has no appellate jurisdiction under Section 129A of the Customs Act, 1962 because the proviso excludes orders relating to drawback under Chapter X and the relevant rules. Any classification issue that is only consequential does not confer maintainability before the Tribunal. The proper remedy lies in revision before the Revisionary Authority under Section 129DD of the Customs Act, 1962. The substantive classification question was not examined because the appeals were held not maintainable for want of jurisdiction.

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Issues: Whether the appeals before the Tribunal were maintainable when the dispute, though arising from a classification issue, had a consequential bearing on payment of drawback.

Analysis: Section 129A of the Customs Act, 1962 confers appellate jurisdiction on the Tribunal, but its proviso excludes orders relating to payment of drawback as provided in Chapter X and the rules made thereunder. The dispute in substance concerned drawback, and the classification question was only consequential. In such a case, the Tribunal lacked jurisdiction to entertain the appeal, and the proper remedy lay in revision before the Revisionary Authority under Section 129DD of the Customs Act, 1962.

Conclusion: The appeals were not maintainable before the Tribunal and were liable to be dismissed, with liberty to pursue revision under Section 129DD.

Final Conclusion: The decision turned entirely on want of appellate jurisdiction in drawback matters, leaving the substantive classification issue unexamined.

Ratio Decidendi: Where the real dispute relates to payment of drawback, the Tribunal has no jurisdiction under Section 129A of the Customs Act, 1962, and the aggrieved party must seek revision under Section 129DD of that Act.

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