1998 (2) TMI 363

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....hili, DR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - This reference application has been filed by the applicants requiring the Tribunal to refer the following questions of law to the Hon'ble High Court. 1.  Whether in the facts and circumstances of the case CEGAT was right in holding that a M/s. The Singareni Collieries Company Limited is a manufacturer of Dragline....

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....o the respondents. 3. Heard the ld. Advocate Smt. Maithili for the respondents. She stated that the question decided by the Tribunal is only in the nature of question of fact and no law has arisen. She stated that the Interpretative Rule 57A is not involved in this case. It is decided by the Tribunal that these goods are not in the nature of apparatus or appliances. Therefore, she stated t....