Section 14(1)(e) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(e)[ a decision or order passed by the Board or the Collector of Customs under section 129DA of the Customs Act,] [ Inserted by Act 29 of 1988, Section 16 (w.e.f........). ] in which the determination of any question having a relation to--(i)the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act or under any other Central Act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of February, 1986; or(ii)the rate of duty of customs for the time being in force, whether under the Customs Tariff Act or under any other Central Act providing for the levy and collection of any duty of customs, in relation to any goods on or after the 28th day of February, 1986; or(iii)the value of goods for the purposes of assessment of any duty of excise in cases where the assessment is made on or after the 28th day of February, 1986; or(iv)the value of goods for the purposes of assessment of any duty of customs in cases where the assessment is made on or after the 28th day of February, 1986, is in issue or is one of the points in issue.