https://www.taxtmi.com/caselaws?id=210852 A dispute over whether re-glasslining of old vessels constituted manufacture was treated as a question affecting the rate of duty and assessable value for excise assessment. Because the controversy turned on whether the process produced excisable goods, it fell within the statutory category governing such questions and not within the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944. The proper forum was the Supreme Court under Section 35L(b), and the High Court held the appeal was not maintainable before it and dismissed it. en-us Tue, 21 Dec 2010 00:00:00 +0530 Tue, 21 Feb 2012 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210852 A dispute over whether re-glasslining of old vessels constituted manufacture was treated as a question affecting the rate of duty and assessable value for excise assessment. Because the controversy turned on whether the process produced excisable goods, it fell within the statutory category governing such questions and not within the High Court's appellate jurisdiction under Section 35G of the Central Excise Act, 1944. The proper forum was the Supreme Court under Section 35L(b), and the High Court held the appeal was not maintainable before it and dismissed it. Case-Laws Central Excise Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210852