2009 (10) TMI 356

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....an, Advocate, for the Respondent. [Order per: Deepak Gupta, J. (Oral)]. - This petition under Section 35-G(l) of the Central Excise Act, 1944, has been filed against the order dated 25-2- 2000, whereby the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), has refused to refer the following question of law for the opinion of this Court "Whether exemption can be granted under N....

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....he value of goods for purposes of assessment by application in the prescribed form accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order, and subject to the other provisions contained in this section the Appellate Authority shall, within one hundred and t....

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.... or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue. Explanation. - For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question - (d) whether any goods fall under a particular heading or ....