In order to reduce the volume of litigation, the Central Board of Excise & Customs (“CBEC”) vide Instruction F. No. 390/Misc./163/2010-JC, dated 17^th December, 2015 has revised the monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court. The revised monetary limits for filing appeals by the Department are as under:

Further under para of the earlier instruction dated 17^th August 2011 a sub clause ‘c’ has been added. The revised para shall be read as under:

3. Adverse judgments relating to the following should be contested irrespective of the amount involved:
4. a) Where the constitutional validity of the provisions of an Act or Rule is under challenge.
5. b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires.
6. c) Classification and refunds issues which are of legal and/or recurring nature.

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2015/fn-no-390-misc-163-2010-jc.pdf