https://www.taxtmi.com/caselaws?id=160054 Gold-plated fountain pens were treated as fountain pens complete under Item 45(3) of the Indian Tariff Act, 1934 because gold plating used for functional utility did not alter their essential character; the higher duty under the entry for articles plated with gold or silver was therefore not justified. The text also states that the existence of a statutory revision remedy under Section 191 of the Sea Customs Act, 1878 does not bar writ jurisdiction under Article 226, but operates as a discretionary factor. On that basis, the High Court's decision to entertain the writ petition was not shown to be improper, though one judge dissented on both classification and writ relief. en-us Tue, 04 Apr 1961 00:00:00 +0530 Fri, 29 Aug 2014 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160054 Gold-plated fountain pens were treated as fountain pens complete under Item 45(3) of the Indian Tariff Act, 1934 because gold plating used for functional utility did not alter their essential character; the higher duty under the entry for articles plated with gold or silver was therefore not justified. The text also states that the existence of a statutory revision remedy under Section 191 of the Sea Customs Act, 1878 does not bar writ jurisdiction under Article 226, but operates as a discretionary factor. On that basis, the High Court's decision to entertain the writ petition was not shown to be improper, though one judge dissented on both classification and writ relief. Case-Laws Customs Tue, 04 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160054