https://www.taxtmi.com/caselaws?id=800855 The mutually exclusive appellate scheme for indirect tax matters places disputes concerning the rate of duty or value for assessment outside High Court jurisdiction. Classification and taxability questions, including whether services supplied to an overseas entity are intermediary services and qualify as exports, are treated as issues concerning taxability and valuation. Such appeals must therefore proceed through the statutory appellate route to the Supreme Court rather than the High Court. en-us Mon, 21 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800855 The mutually exclusive appellate scheme for indirect tax matters places disputes concerning the rate of duty or value for assessment outside High Court jurisdiction. Classification and taxability questions, including whether services supplied to an overseas entity are intermediary services and qualify as exports, are treated as issues concerning taxability and valuation. Such appeals must therefore proceed through the statutory appellate route to the Supreme Court rather than the High Court. Case-Laws Central Excise Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800855