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    <title>2019 (12) TMI 229 - JAMMU AND KASHMIR HIGH COURT</title>
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    <description>The High Court held that appeals against the Tribunal&#039;s order were not maintainable before it as the issues directly related to the rate of duty and exemption notifications, falling under the Supreme Court&#039;s jurisdiction for maintaining uniformity in central statutes&#039; application. The Court directed the appellants to present their case before the Supreme Court, emphasizing that questions regarding exemption notifications are substantial and pertain to the rate of duty, warranting the Supreme Court&#039;s jurisdiction.</description>
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      <description>The High Court held that appeals against the Tribunal&#039;s order were not maintainable before it as the issues directly related to the rate of duty and exemption notifications, falling under the Supreme Court&#039;s jurisdiction for maintaining uniformity in central statutes&#039; application. The Court directed the appellants to present their case before the Supreme Court, emphasizing that questions regarding exemption notifications are substantial and pertain to the rate of duty, warranting the Supreme Court&#039;s jurisdiction.</description>
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