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    <title>2026 (8) TMI 730 - TELANGANA HIGH COURT</title>
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    <description>Classification and taxability of services are treated as questions directly and proximately related to the rate of duty. Section 35G(1) excludes High Court jurisdiction over Tribunal orders determining such matters, while Section 35L(2) declaratorily includes taxability and excisability within questions relating to the rate of duty. Where proposed questions concern classification and taxability of secondment arrangements, the appeal lies before the Supreme Court under Section 35L rather than before the High Court under Section 35G(1).</description>
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      <description>Classification and taxability of services are treated as questions directly and proximately related to the rate of duty. Section 35G(1) excludes High Court jurisdiction over Tribunal orders determining such matters, while Section 35L(2) declaratorily includes taxability and excisability within questions relating to the rate of duty. Where proposed questions concern classification and taxability of secondment arrangements, the appeal lies before the Supreme Court under Section 35L rather than before the High Court under Section 35G(1).</description>
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