Interpretation of import policy provisions created a referable question of law in a customs classification dispute.

Interpretation of the Import Policy, 1983-84 and the relevant appendices in a classification dispute gave rise to a referable question of law under Section 130(1) of the Customs Act, 1962. The Tribunal's conclusion on whether imported chilled cast iron rolls fell under Appendix 10 or Appendix 3 depended on construing policy provisions, definitions and explanations, rather than on a pure finding of fact. A question of law therefore arose, and reference to the High Court was properly directed.

---

---

Issues: Whether a question of law arose from the Tribunal's order so as to warrant a reference to the High Court under Section 130(1) of the Customs Act, 1962.

Analysis: The Tribunal had decided the classification issue by construing the Import Policy, 1983-84 and the relevant appendices and entries, and had recorded a conclusion on whether the imported chilled cast iron rolls fell under Appendix 10 or Appendix 3. Since the order turned on interpretation of the policy provisions and related definitions and explanations, the matter was not confined to pure fact.

Conclusion: A question of law did arise, and the reference was rightly directed to the High Court.

Final Conclusion: The reference application succeeded and the identified question of law was referred for decision by the High Court.

Ratio Decidendi: Where the Tribunal's decision on classification depends upon interpretation of the governing import policy provisions, a referable question of law arises under Section 130(1) of the Customs Act, 1962.

---