Symptom:
When CEF is enabled, ACL filter for QOS classification does not work. The issue can be seen as below:

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892#show policy-map int gi0
 GigabitEthernet0

  Service-policy output: pmap-OUT

    Class-map: class-default (match-any)
      210 packets, 36423 bytes
      5 minute offered rate 1000 bps, drop rate 0000 bps
(snip)
      Service-policy : pmap-qos

        queue stats for all priority classes:
          Queueing
          queue limit 64 packets
          (queue depth/total drops/no-buffer drops) 0/0/0
          (pkts output/bytes output) 37/6438

        Class-map: cmap-qos (match-any)
          0 packets, 0 bytes                                    <<===   This counter does not increase even the traffic for the acl is flowing
          5 minute offered rate 0000 bps, drop rate 0000 bps    <<===   
          Match: access-group name acl-qos   
            0 packets, 0 bytes                                  <<===   
            5 minute rate 0 bps                                 <<===   
 
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Conditions:
This symptom is not observed under any specific conditions.