1994 (9) TMI 158

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....Counsel stated that it was maintainable as Section 130(1) provides a reference to the High Court in case of orders under Section 129(b) (Not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment). It was his submission that in this case no question having relation to the rate of duty of customs was involved. 4. In response to queries from the bench, he stated that in this case a reference was sought with reference to a question relating to the effective rate of additional duty levied under the Customs Tariff Act (vide Section 3 thereof) and not to the Customs Duty leviable and chargeable under Section 12 o....

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....the nature of a Customs Duty and the reference to the Central Excise Tariff and Notification issued under Central Excise law is make only for the purpose of calculating the quantum required to be charged in terms of the language of Section 3. 9. He would like to cite in support of his contention the judgment of the Hon'ble Supreme Court in the case of Khandelwal Mill and Engineering Works and Others v. Union of India, reported in 1985 (20) E.L.T. 222 (SC). 10. We observe that the Ld. D.R. is correct in as much as the additional duty charged at the time of customs assessment is so charged under the Customs Tariff Act, 1975 which is an Act to consolidate and amend the law relating to customs duties and Section 3 thereof provid....