https://www.taxtmi.com/caselaws?id=171775 The High Court held that disputes related to duty payable on goods, assessment value, goods classification, exemptions, excisability, manufacturing processes, and tariff item fall under the jurisdiction of the Supreme Court, not the High Court. The appeal challenging the classification of rectified spirit manufactured from duty paid molasses was deemed not maintainable under Section 35G and the Revenue was directed to file an appeal before the Supreme Court under Section 35L of the Central Excise Act. The appeal was disposed of with this direction. en-us Thu, 04 Aug 2011 00:00:00 +0530 Fri, 31 Jul 2015 17:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171775 The High Court held that disputes related to duty payable on goods, assessment value, goods classification, exemptions, excisability, manufacturing processes, and tariff item fall under the jurisdiction of the Supreme Court, not the High Court. The appeal challenging the classification of rectified spirit manufactured from duty paid molasses was deemed not maintainable under Section 35G and the Revenue was directed to file an appeal before the Supreme Court under Section 35L of the Central Excise Act. The appeal was disposed of with this direction. Case-Laws Central Excise Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171775