https://www.taxtmi.com/caselaws?id=87263 A reference application under Section 35G of the Central Excise Act, 1944 was held not maintainable because the underlying dispute concerned levy of jute cess on jute yarn captively consumed in the manufacture of other jute products. The issue was treated as one relating to the rate of duty under the Jute Cess Act, 1983 and the Cess Rules, and references on such rate-of-duty questions fall outside Section 35G. The operative effect is that disputes characterised as rate-of-duty issues cannot be pursued through a Section 35G reference. en-us Mon, 01 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87263 A reference application under Section 35G of the Central Excise Act, 1944 was held not maintainable because the underlying dispute concerned levy of jute cess on jute yarn captively consumed in the manufacture of other jute products. The issue was treated as one relating to the rate of duty under the Jute Cess Act, 1983 and the Cess Rules, and references on such rate-of-duty questions fall outside Section 35G. The operative effect is that disputes characterised as rate-of-duty issues cannot be pursued through a Section 35G reference. Case-Laws Central Excise Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87263