Monetary thresholds for government appeals restrict filing to higher-value tax disputes; specified exceptions permit challenge irrespective of amount. The Board prescribes monetary limits for filing appeals, applied to the duty/tax under dispute (not total demand), and extending to refund claims; if the disputed portion is below the threshold no appeal shall be filed. Penalty or interest may independently trigger litigation if they alone exceed the threshold. Revision applications to the Joint Secretary are excluded. Constitutional challenges, ultra vires findings, and recurring classification or refund issues must be contested irrespective of amount. Accepted audit objections are now subject to these monetary limits. Effective 1 September 2011.