Reference jurisdiction over excise classification dispute on BOPP film used as a separator was upheld for merits consideration.

The High Court examined whether a proposed question of law arose from the appellate order for reference under Section 35H(1) of the Central Excise Act, 1944. It held that the issue concerning the treatment of BOPP film used as a separator in the vulcanizing process originated from the controversy decided by the Tribunal and was therefore fit for consideration on merits. The question was found to arise out of the impugned order, and reference to the High Court was directed.

---

---

Issues: Whether the proposed question of law arose from the appellate order and required reference to the High Court in exercise of reference jurisdiction.

Analysis: The application under Section 35H(1) of the Central Excise Act, 1944 was examined on the record of the appellate proceedings. The Court found that the proposed question concerning the treatment of BOPP film used as a separator in the vulcanizing process was a question arising from the controversy decided by the Tribunal and therefore fit to be referred for decision on merits.

Conclusion: The question of law was held to arise out of the impugned order and the reference was directed to be made.

---