Appeal On Service Classification Under 'Insurance Auxiliary Service' Not Maintainable Before High Court: Calcutta High Court

The Calcutta High Court has dismissed a Customs Department appeal in a valuation dispute with Supreme Petrochem, reinforcing the High Court's earlier ruling that the classification of service under 'insurance auxiliary service' is not maintainable before the High Court. This effectively means the same decision as listed in a previous summary, reiterating that the High Court is not the appropriate first forum for such classification disputes. It emphasizes the need to exhaust alternative remedies through established tribunals before approaching the High Court for service classification issues.