https://www.taxtmi.com/caselaws?id=181967 Classification disputes directly affecting the rate of duty fall within the Section 35-L exclusion, so an appeal under Section 35-G was held not maintainable and no substantial question of law arose where the issue was confined to classification and fact appreciation. The Court further held that processing betel nut by drying, crushing, sieving, coating and mixing with sweeteners, oils, menthol, perfumes, borneol and spices created a distinct marketable commodity known as supari powder. In light of Section 2(f) and the relevant Chapter 21 notes, those operations were deemed manufacture and the product was correctly classified under sub-heading 2107.00. The Tribunal's order was upheld. en-us Thu, 15 Sep 2005 00:00:00 +0530 Fri, 19 Apr 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181967 Classification disputes directly affecting the rate of duty fall within the Section 35-L exclusion, so an appeal under Section 35-G was held not maintainable and no substantial question of law arose where the issue was confined to classification and fact appreciation. The Court further held that processing betel nut by drying, crushing, sieving, coating and mixing with sweeteners, oils, menthol, perfumes, borneol and spices created a distinct marketable commodity known as supari powder. In light of Section 2(f) and the relevant Chapter 21 notes, those operations were deemed manufacture and the product was correctly classified under sub-heading 2107.00. The Tribunal's order was upheld. Case-Laws Central Excise Thu, 15 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181967