1987 (5) TMI 357 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1987 (5) TMI 357 held that applications under Section 130 of the Customs Act were not maintainable if they raised questions related to the rate of duty of customs. The applicants sought classification of goods under different headings affecting duty rates, but the Tribunal found the applications not maintainable based on the exclusion clause of the provision. The applications were rejected.