https://www.taxtmi.com/caselaws?id=91071 The reference application was not maintainable under Section 35G of the Central Excise Act, 1944 because the proposed question concerned the rate of cess on jute bags, which depended on their tariff classification as hessians or sacking, rather than an abstract question of law. As the dispute was directly tied to classification and duty rate, it fell outside the scope of a maintainable reference under that provision, and the application was dismissed. en-us Tue, 01 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91071 The reference application was not maintainable under Section 35G of the Central Excise Act, 1944 because the proposed question concerned the rate of cess on jute bags, which depended on their tariff classification as hessians or sacking, rather than an abstract question of law. As the dispute was directly tied to classification and duty rate, it fell outside the scope of a maintainable reference under that provision, and the application was dismissed. Case-Laws Central Excise Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91071