Reference application on silicon spray classification failed as no question of law arose from the Tribunal's factual finding.

A reference application was found not maintainable because it did not identify any specific question of law arising from the Tribunal's order. The application merely recited facts, and the classification of silicon spray as a chemical rather than an appliance or tool excluded by the Explanation to Rule 57A was treated as a factual determination, not a referable legal issue. On that basis, no question of law arose from the Tribunal's decision and the reference was rejected.

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Issues: Whether the reference application disclosed any question of law arising from the Tribunal's order and was therefore maintainable.

Analysis: The application merely set out the facts and did not formulate any specific question of law for reference. The underlying determination that silicon spray was a chemical and not an appliance or tool excluded by the Explanation to Rule 57A of the Central Excise Rules was held to rest on appreciation of facts rather than on any legal issue capable of being referred.

Conclusion: No question of law arose from the Tribunal's order. The reference application was not maintainable and was rejected.

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