1987 (5) TMI 357

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....tmental Representative, for the Non-applicants. [Order].  - By the present applications purporting to be under Section 130 of the Customs Act, 1962, the applicants pray that a statement of case be drawn up and question of law set out in the applications be referred for decision to the High Court having jurisdiction in the matter. 2. At the meeting to-day, Shri A.T.M. Sampath lea....

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....y grade manganese dioxide whereas according to Revenue it fell under Heading 28 ibid as chemicals. While under Heading 25 the rate of duty of customs is lower, under Heading 28, the rate of duty is higher. Shri Sampath submitted that the main question is whether the imported goods fell under which of the two headings and this itself was a question of law. According to him, determination of any que....