Section 35L - Appeal to the Supreme Court

Right of appeal on certification permits review of appellate determinations on excise rate, value, and taxability.

Section 35L permits appeals to the highest appellate forum from High Court judgments under section 35G and references under section 35H where the High Court certifies the case fit for appeal on its own motion or on immediate oral application after judgment, and from Appellate Tribunal orders that determine questions relating to the rate of duty of excise or the value of goods for assessment, with 'rate of duty' explicitly including determinations of taxability or excisability of goods for assessment.