The case of Kempadang Bersatu Sdn Bhd v Perkayuan OKS No 2 Sdn Bhd [2019] 4 MLJ 614, decided by the Federal Court, sets out the statutory interpretation in respect of Section 3 and Section 67 of the CJA in the following passages: "Construction of sub-s 67(1) of the CJA [25] Subsection 67(1) is a general provision conferring jurisdiction on the Court of Appeal to hear and determine appeals against the decision of the High Courts. It states that 'any judgment or order' of the High Court which is made in the exercise of its original or of its appellate jurisdiction is appealable. However this right of appeal is always subject to any statutory provisions in the CJA or other statutes limiting appeals. On this basis, the provision of s 67(1) of the CJA is to be read together with the provisions in the CJA and other statutes which impose terms and conditions of an appeal. [26] Civil matters which are not appealable to the Court of Appeal are listed in sub-s 68(1). For instance, there can be no appeal against a judgment or order made by consent of parties or a judgment or order which has been declared final by a statute. Another restriction to appeal can be discerned from the provision of s3 of the CJA when it qualifies the word 'decision' as opposed to a 'ruling' of the court. [27] Section 3 is not a specific provision limiting appeals. Section 3 is the interpretation section of the CJA. It merely defines what a decision is, for the purpose of the CJA. [28] On the interpretation of the word 'decision', the relevant paragraph in s3 is divided into two parts. The first part identifies 'decision' in the form of 'judgment, sentence or order' of the court. It provides an extensional definition of the word decision by listing instances of the set of things included therein. In other words the concept of decision is not explained but the objects that fall under this word are listed. [29] The second part of the paragraph qualifies that these forms of decision do not include 'any ruling made in the course of a trial or hearing of any cause or matter which does not finally dispose of the rights of the parties'. It is noted that the second part was inserted in s3 by Act A1031 which came into effect on 31 July 1998. Based on the said provision, at what juncture a ruling is issued plays a vital role in determining whether such an order is a ruling within the context of s3. There must be a trial in existence or a hearing and that the order is issued in the course of that trial or hearing. Secondly, the ruling must not have the effect of disposing the final rights of the parties. [46] However, much emphasis was placed on this argument thus overlooking the question of at what juncture was the learned JC's order made? It is critical to note that when scrutinising the word 'ruling' in s3 of the CJA, it is important to examine at what juncture an order is made. This and the effect of such order is to be read conjunctively. [47] If an order was not made in the course of a trial or matter, regardless of the fact that it does not dispose of the rights of the parties, such an order is not a ruling as defined in 3 of the Act and is therefore appealable. This was decided by the Court of Appeal in the case of Syarikat Tingan Lumber Sdn Bhd v Takang Timber Sdn Bhd [2003] 2 MLJ 495. On the facts of the case, the Court of Appeal held that an appeal against the ruling of the registrar on the admissibility of certain documents in the course of a hearing for assessment of damages is incapable of appeal." (Emphasis added)