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of <h1>Amendment to Section 35L of Central Excise Act clarifies taxability issues fall under duty rate questions.</h1> Clause 99 of the Finance (No. 2) Bill, 2014 proposes an amendment to section 35L of the Central Excise Act. It introduces a new sub-section (2), clarifying that the determination of any question related to the rate of duty encompasses issues concerning the taxability or excisability of goods for assessment purposes. This amendment aims to ensure that disputes over whether goods are taxable or excisable fall within the scope of questions related to duty rates.
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