1[35L. Appeal to Supreme Court.-- 2[(1) An appeal shall lie to the Supreme Court from--
3[(a) any judgment of the High Court delivered--
(i) in an appeal made under Section 35G; or
(ii) on a reference made under Section 35G by the Appellate Tribunal before the 1st day of July, 2003;
(iii) on reference made under Section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]
(b) any order passed 4[before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment.
5[(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]
1Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).
2Renumbered by Act 25 of 2014, s. 107.
3Subs. by Act 32 of 2003, s. 147, for clause (a) (w.e.f. 14-5-2003).
4Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-8) (w.e.f. 28-12-2005).
5Ins. by Act 25 of 2014, s. 107.