JUDGMENT :

M.S. Sanklecha, J.

1. This is a reference placed before the Full Bench pursuant to the administrative order passed by the learned Chief Justice in view of the order dated 6th September, 2018 passed by the Division Bench of this Court in statutory appeal under the Central Excise Act, 1944 (Act) from the order dated 12th November, 2013 of the Customs, Excise and Service Tax Appellate Tribunal (“Tribunal”). The Division Bench has referred to the Full Bench, the following questions of law for consideration:-

“(a) Whether the question of taxability or excitability of goods is an issue of rate of duty arising from orders of the Tribunal which are appealable only to the Supreme Court in terms of Section 35L(2) of the Act applies even to appeals from order of the Tribunal passed prior to 6th August, 2014 (i.e. the date of insertion of Sub-section (2) to Section 35L of the Act)?

(b) Whether the amendment made to Section 35L of the Act on 6th August, 2014 by insertion of sub-section (2) therein, is clarificatory or prospective in nature?”

2. The Division Bench while hearing the appeal from the impugned order dated 12th November, 2013 of the Tribunal holding that certain goods were not