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    <title>NON MAINTAINABILITY OF APPEAL TO HIGH COURT AGAINST THE ORDER OF CESTAT.</title>
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    <description>Appeals from the Appellate Tribunal that primarily involve classification, the rate of tax or the valuation of goods for assessment are not maintainable in the High Court; such questions fall within an exception to High Court jurisdiction and must be pursued before the Supreme Court, as illustrated by Karnataka High Court rulings refusing jurisdiction in appeals concerning service classification, professional service liability, and export of service determinations.</description>
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      <description>Appeals from the Appellate Tribunal that primarily involve classification, the rate of tax or the valuation of goods for assessment are not maintainable in the High Court; such questions fall within an exception to High Court jurisdiction and must be pursued before the Supreme Court, as illustrated by Karnataka High Court rulings refusing jurisdiction in appeals concerning service classification, professional service liability, and export of service determinations.</description>
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