1984 (10) TMI 238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The following question arising from Tribunal's Order No. CD (MAS) 584/83, dated 16-6-1984 said to be of law have been raised for reference to the High Court of Judicature at Madras in terms of Section 130(1) of the Customs Act, 1962 : (i) Whether in the facts and circumstances of the case the decision of the Tribunal that the stapling machine imported by the appellant was not an industrial ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the basic point for reference would be whether the finding of the Tribunal that the stapler HD-10 type imported by the Reference Applicant was not industrial stapling machine is justified. In this connection he also referred to the observations of the Supreme Court in the case of G. Venkataswamy Naidu and Co. v. Commissioner of Income-tax - AIR 1959 S.C. 359 - and the observations of the Bench of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ual one. No question of law would be involved. Interpretation of the I.T.C. Policy as such does not arise as it is common ground that only industrial stapling machine could be imported and not others. Hence, no question of law as such arises for reference to the High Court. 4. In the case of G. Venkataswamy Naidu and Co. v. Commissioner of Income-tax (AIR 1959 S.C. 359) it is stated that t....