2025 (3) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a. For the Respondent: Mr. Abhishek A. Rastogi a/w Ms. Meenal Songire and Ms. Aarya More. P.C. : 1. This appeal is filed against an order passed by the Tribunal dated 4 September 2019 by the appellant-revenue under Section 130 of the Customs Act, 1962, raising the following substantial question of law :- "(a) Whether in the facts and circumstances of the case, the CESTAT was righ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er :- "Section 130. Appeal to High Court.- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (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 the purposes of assessment), if th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....present appeal, as stated in the Tribunal's order and the Order-in-Original, is whether the goods "Windows XPE Embedded" software and "Windows XPE Embedded" stickers imported by the respondent-importer is to be classified under Heading No. 85238020 of the First Schedule to Custom Tariff Act, 1975 or under Heading No.4907 of the said tariff. It is the case of the appellant-revenue that prior to iss....