Specific tariff entry prevails over general plated-article entry; fountain pens complete retain their classification despite plated parts.

An alternate statutory remedy does not bar writ jurisdiction where the customs levy is challenged as jurisdiction, so an appeal under section 191 of the Sea Customs Act need not be exhausted first. For tariff classification, a specific entry for fountain pens complete prevails over a broader entry for plated articles. Fountain pens with gold or silver plated parts retain their commercial identity as fountain pens complete unless the article's real value lies in some extraneous feature. On that basis, the consignment was treated as falling under item 45(3), not item 61(8), and duty was payable only at the specific tariff rate.

---

---

Issues: (i) whether the existence of an appeal under section 191 of the Sea Customs Act barred the writ petition challenging the customs levy; and (ii) whether fountain pens complete, including pens with gold or silver plated parts, were classifiable under item 45(3) or item 61(8) of the First Schedule to the Indian Tariff Act.

Issue (i): whether the existence of an appeal under section 191 of the Sea Customs Act barred the writ petition challenging the customs levy.

Analysis: An alternate statutory remedy does not prevent recourse to a writ where the impugned levy is said to be without jurisdiction. The challenge was to the very authority to assess the goods under the higher item, and the availability of an appeal did not require exhaustion before invoking writ jurisdiction.

Conclusion: The writ petition was maintainable and the preliminary objection based on alternate remedy failed.

Issue (ii): whether fountain pens complete, including pens with gold or silver plated parts, were classifiable under item 45(3) or item 61(8) of the First Schedule to the Indian Tariff Act.

Analysis: Item 45(3) specifically covered fountain pens complete, while item 61(8) was a general entry for articles plated with gold or silver. The trade description and the tariff note supported classification according to the ordinary commercial identity of the article. A fountain pen does not cease to be a fountain pen complete merely because it has plated parts, unless its real value lies in some extraneous feature rather than in its character as a fountain pen.

Conclusion: The consignment fell under item 45(3) and not item 61(8), and duty could be levied only at 30 per cent ad valorem.

Final Conclusion: The customs levy at the higher rate could not be sustained, and relief was granted restraining collection of duty beyond the specific tariff rate applicable to fountain pens complete.

Ratio Decidendi: Where a tariff provides a specific entry for an article, that specific description prevails over a broader general entry covering one of the article's features, and a writ may lie against a levy imposed without jurisdiction notwithstanding an available appeal.

---