https://www.taxtmi.com/caselaws?id=80262 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. en-us Thu, 12 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80262 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. Case-Laws Customs Thu, 12 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80262