https://www.taxtmi.com/caselaws?id=800044 Sections 35G and 35L of the Central Excise Act, 1944 allocate appellate jurisdiction by excluding High Court appeals involving questions related to the rate of duty or value for assessment. Taxability and excisability fall within that excluded category. Determinations of whether services constitute intermediary services or qualify as exports of services may involve service classification, excisability and valuation for assessment. Appeals raising those issues must therefore be pursued before the Supreme Court under Section 35L rather than before the High Court. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800044 Sections 35G and 35L of the Central Excise Act, 1944 allocate appellate jurisdiction by excluding High Court appeals involving questions related to the rate of duty or value for assessment. Taxability and excisability fall within that excluded category. Determinations of whether services constitute intermediary services or qualify as exports of services may involve service classification, excisability and valuation for assessment. Appeals raising those issues must therefore be pursued before the Supreme Court under Section 35L rather than before the High Court. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800044