https://www.taxtmi.com/caselaws?id=792460 A dispute on excisability has a direct and proximate relation to assessment and therefore falls within the Supreme Court's exclusive appellate domain under Section 35L; the High Court lacked jurisdiction under Section 35G to decide that issue. Cutting, grooving and routing aluminium composite panels merely adapted them for installation and did not bring into existence a new, distinct and marketable commercial product with a different name, character or use; the process was therefore not manufacture under Section 2(f). The assessee succeeded on both jurisdiction and merits, and the High Court's judgment was set aside. en-us Wed, 27 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 17:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792460 A dispute on excisability has a direct and proximate relation to assessment and therefore falls within the Supreme Court's exclusive appellate domain under Section 35L; the High Court lacked jurisdiction under Section 35G to decide that issue. Cutting, grooving and routing aluminium composite panels merely adapted them for installation and did not bring into existence a new, distinct and marketable commercial product with a different name, character or use; the process was therefore not manufacture under Section 2(f). The assessee succeeded on both jurisdiction and merits, and the High Court's judgment was set aside. Case-Laws Central Excise Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792460