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    <title>2001 (6) TMI 360 - CEGAT, NEW DELHI</title>
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    <description>Interpretation of the Export and Import Policy negative list, including whether watch cases were covered, was treated as a matter of factual and interpretative adjudication rather than a distinct question of law. The Tribunal noted that its earlier final order and subsequent miscellaneous order had followed prior precedent and were detailed, reasoned and speaking orders. As no prima facie question of law was shown under Section 35G(1) of the Central Excise Act, the reference was held not fit for High Court consideration and the application was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=96433</link>
      <description>Interpretation of the Export and Import Policy negative list, including whether watch cases were covered, was treated as a matter of factual and interpretative adjudication rather than a distinct question of law. The Tribunal noted that its earlier final order and subsequent miscellaneous order had followed prior precedent and were detailed, reasoned and speaking orders. As no prima facie question of law was shown under Section 35G(1) of the Central Excise Act, the reference was held not fit for High Court consideration and the application was dismissed.</description>
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      <pubDate>Thu, 28 Jun 2001 00:00:00 +0530</pubDate>
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