Appeal to High Court for substantial question of law where tribunal order is not about rate or valuation; procedural limits apply. Appeals from CESTAT orders not involving determination of rate of duty or valuation of goods may be taken to the High Court if a substantial question of law exists; such appeals are subject to a one hundred and eighty day limitation period (subject to condonation), prescribed filing fee where applicable, formulation and determination of questions of law by the High Court, application of the Code of Civil Procedure, and hearing by a bench of not less than two Judges with majority-decision and deadlock procedures. Provisions also address Tribunal orders issued prior to 1-7-2003 under similar limitation conditions.