1997 (1) TMI 283

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....R, for the Respondents. [Order]. - This is an application filed in terms of Section 35G(1) of the CESA, 1944 seeking reference of the following question of law purporting to have arisen out of Tribunal's Final Order No. A/344/96-NB, dated 30-1-1996 : "Whether the declaration filed under Rule 57G of the Central Excise Rules, 1944 is improper because the description of goods in the declarat....

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....laration of inputs under Rule 57G read as "Spin Finish (hyco-A/B/Silicon finish/Nfogen and dispersal f, etc.) by various trade names and the sub-heading shown in the declaration was 34.03". The Tribunal rejected the appeal of the appellants holding that the product Sapcostat Finish was not mentioned in the declaration and the Tariff sub-heading for Spin Finish viz. 3402.90 was not mentioned in the....

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....redit was actually availed is a question of fact and not a question of law, much less a question of law, requiring reference to the jurisdictional High Court and, therefore, prays that the application for reference may be rejected. 3. The question as to the sufficiency of the declaration under the Modvat Scheme is a question of law. Noting that the Department has accepted that Sapcostat Fi....