https://www.taxtmi.com/caselaws?id=73148 An application for reference under Section 130 of the Customs Act, 1962 is not maintainable where the impugned order determines, or necessarily involves, a question relating to the rate of customs duty. Here, the dispute turned on the proper classification of imported goods between competing tariff headings, and the duty consequence depended directly on that classification. The contention that the rate issue was merely incidental was rejected, because the classification question itself affected the applicable duty rate. The request for reference was therefore held to fall within the statutory exclusion and was rejected. en-us Wed, 27 May 1987 00:00:00 +0530 Sat, 28 May 2011 13:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73148 An application for reference under Section 130 of the Customs Act, 1962 is not maintainable where the impugned order determines, or necessarily involves, a question relating to the rate of customs duty. Here, the dispute turned on the proper classification of imported goods between competing tariff headings, and the duty consequence depended directly on that classification. The contention that the rate issue was merely incidental was rejected, because the classification question itself affected the applicable duty rate. The request for reference was therefore held to fall within the statutory exclusion and was rejected. Case-Laws Customs Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73148