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TMI Blog1984 (10) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 stapling machine is justified; (ii) Whether on the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 the Madras High Court in the case of Bank of India Ltd. v. Sarathy Bros. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licy 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 the following matters can be questions of law under Section 66 (1) : (I) the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot purely a factual one, but is one relating to the propriety of the legal conclusion that could be arrived at on the basis of proved facts. That is a question of law which is open to review in second appeal. No legal conclusion arising from facts calls for determination in the present appeal. The nature of the Max HD-10 stapler was the subject-matter of decision of the Tribunal and its conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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