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2018 (9) TMI 824 - HC - Central ExciseExcisability/marketability - Classification of goods - chemical preparations for photographic use - whether classifiable under Chapter 37 heading 3707 of the Central Excise Tariff Act, 1985? - Held that:- The Registry is directed to place the papers and proceedings of the present appeal before the Hon'ble the Chief Justice to obtain suitable directions to place following questions of law before the larger bench of this Court to decide the matter:- (a) Whether the question of taxability or excisability of goods is an issue of rate of duty arising from orders of the Tribunal which are appealable only to the Supreme Court in terms of Section 35L(2) of the Act applies even to appeals from order of the Tribunal passed prior to 6th August, 2014 (i.e. the date of insertion of Sub-section (2) to Section 35L of the Act)? - (b) Whether the amendment made to Section 35L of the Act on 6th August, 2014 by insertion of sub-section (2) therein, is clarificatory or prospective in nature? Matter referred to Larger Bench.
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