https://www.taxtmi.com/caselaws?id=788106 A question whether an exemption notification affects rate of duty or value for assessment is governed by the direct-and-proximate-relation test: if the issue directly and proximately relates to rate or value for assessment (including classification and scope of an exemption notification), it falls within the exclusive appellate channel to the higher appellate forum rather than under High Court jurisdiction; applying that principle the challenged CESTAT determination on classification and excess exemption was held to engage rate/value for assessment, rendering the High Court appeals not maintainable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788106 A question whether an exemption notification affects rate of duty or value for assessment is governed by the direct-and-proximate-relation test: if the issue directly and proximately relates to rate or value for assessment (including classification and scope of an exemption notification), it falls within the exclusive appellate channel to the higher appellate forum rather than under High Court jurisdiction; applying that principle the challenged CESTAT determination on classification and excess exemption was held to engage rate/value for assessment, rendering the High Court appeals not maintainable. Case-Laws Customs Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788106