https://www.taxtmi.com/caselaws?id=471680 Section 35L(2) treats the determination of taxability or excisability for assessment purposes as a question relating to the rate of duty. The Finance (No. 2) Act, 2014 amendment is characterised as clarificatory and retrospective. Consequently, appeals from Tribunal orders involving taxability or excisability fall within the Supreme Court's exclusive appellate jurisdiction, rather than the High Court's jurisdiction. en-us Wed, 07 Jan 2026 00:00:00 +0530 Mon, 14 Sep 2026 19:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471680 Section 35L(2) treats the determination of taxability or excisability for assessment purposes as a question relating to the rate of duty. The Finance (No. 2) Act, 2014 amendment is characterised as clarificatory and retrospective. Consequently, appeals from Tribunal orders involving taxability or excisability fall within the Supreme Court's exclusive appellate jurisdiction, rather than the High Court's jurisdiction. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471680