https://www.taxtmi.com/caselaws?id=432259 Dispute whether blending motor spirit with ethanol constitutes a manufacturing operation was treated as a question of classification and applicability of an exemption notification, which directly and proximately affects the rate of duty for assessment; therefore the matter is characterization for assessment purposes and not amenable to ordinary appellate jurisdiction, with the appropriate statutory remedy lying under section 35L. The court applied the principle that questions going directly to rate of duty or value are assessment issues, and concluded the appeal in the instant proceedings was not maintainable and was dismissed. en-us Fri, 16 Dec 2022 00:00:00 +0530 Wed, 21 Jan 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432259 Dispute whether blending motor spirit with ethanol constitutes a manufacturing operation was treated as a question of classification and applicability of an exemption notification, which directly and proximately affects the rate of duty for assessment; therefore the matter is characterization for assessment purposes and not amenable to ordinary appellate jurisdiction, with the appropriate statutory remedy lying under section 35L. The court applied the principle that questions going directly to rate of duty or value are assessment issues, and concluded the appeal in the instant proceedings was not maintainable and was dismissed. Case-Laws Central Excise Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432259