1996 (7) TMI 235

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....nt. [Order]. -  This reference application arises out of Tribunal's final Order No. A-189-91/96-NB, dated 18-1-1996 in which it was held that for manufacture of piston rings and gudgeon pins the following were admissible inputs under Rule 57A : (i) Foshell : This item is used for making cores for casting of cylinders blocks. (ii) Mixed Catalyst : This item is mixed in th....

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....a claimed that the impugned goods were in the nature appliances and, therefore, their admissibility under Rule 57A involved a substantial question of law. 3. I have carefully considered the application for reference. The application is bare in the sense that it does not show how a question of law arises in determining as to which inputs qualify in terms of the impugned rule. Rule 57A presc....