https://www.taxtmi.com/caselaws?id=92729 A reference application under Section 35G(1) of the Central Excise Act, 1944 is not maintainable where the proposed questions concern valuation for assessment or the rate of duty. The disputed issues involved inclusion of return freight charges in assessable value and duty liability on fabricated tankers, including the effect of an exemption notification for bodies built and mounted on specified chassis. As these matters related to assessment value and duty rate, they fell outside reference jurisdiction, and the reference applications were rejected. en-us Thu, 02 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 16:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92729 A reference application under Section 35G(1) of the Central Excise Act, 1944 is not maintainable where the proposed questions concern valuation for assessment or the rate of duty. The disputed issues involved inclusion of return freight charges in assessable value and duty liability on fabricated tankers, including the effect of an exemption notification for bodies built and mounted on specified chassis. As these matters related to assessment value and duty rate, they fell outside reference jurisdiction, and the reference applications were rejected. Case-Laws Central Excise Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92729