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TMI Blog1994 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... able as Section 130(1) provides a reference to the High Court in case of orders under Section 129(b) (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 purposes of assessment). It was his submission that in this case no question having relation to the rate of duty of customs was involved. 4. In response to queries from the bench, he stated that in this case a reference was sought with reference to a question relating to the effective rate of additional duty levied under the Customs Tariff Act (vide Section 3 thereof) and not to the Customs Duty leviable and chargeable under Section 12 of the Customs Act read with Section 2(15) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Tariff and Notification issued under Central Excise law is make only for the purpose of calculating the quantum required to be charged in terms of the language of Section 3. 9. He would like to cite in support of his contention the judgment of the Hon ble Supreme Court in the case of Khandelwal Mill and Engineering Works and Others v. Union of India, reported in 1985 (20) E.L.T. 222 (SC). 10. We observe that the Ld. D.R. is correct in as much as the additional duty charged at the time of customs assessment is so charged under the Customs Tariff Act, 1975 which is an Act to consolidate and amend the law relating to customs duties and Section 3 thereof provides for levy of additional duty equal to excise duty and that is why excise no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harging sections, the charging section is Section 12 of the Customs Act under which the duty is leviable on the taxable event while dealing with a case of addl. duty of customs charged under the Customs Tariff Act [1985 (20) E.L.T. 222 (SC)]. 13. Since admittedly in the case before us a question having a relation to the rate of effective duty for the purposes of assessment was involved therefore this was a case which was hit by the exclusion clause under Section 130(1) of the Customs Act. In this connection, we would also like to refer to Tribunal s order in the case of Union Carbide of India v. CCE, Calcutta, reported in 1984 (18) E.L.T. 449 in which it has been held that no reference lies to the High Court in the case of an order relati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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