https://www.taxtmi.com/caselaws?id=800045 Appeals under Section 35G of the Central Excise Act exclude disputes concerning the rate of duty or value for assessment, which fall within the Supreme Court's jurisdiction under Section 35L. Taxability and excisability form part of this excluded category. Characterising services supplied to an overseas entity as intermediary services, and determining whether they qualify as export services, concerns classification, excisability and assessable value. Challenges to such determinations are therefore not maintainable under Section 35G and must be pursued under Section 35L. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800045 Appeals under Section 35G of the Central Excise Act exclude disputes concerning the rate of duty or value for assessment, which fall within the Supreme Court's jurisdiction under Section 35L. Taxability and excisability form part of this excluded category. Characterising services supplied to an overseas entity as intermediary services, and determining whether they qualify as export services, concerns classification, excisability and assessable value. Challenges to such determinations are therefore not maintainable under Section 35G and must be pursued under Section 35L. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800045