https://www.taxtmi.com/caselaws?id=165575 Metallised yarn in the form of thin strips of laminated polyester film was treated as an article of polyester under Entry 15A(2), not as synthetic yarn under Entry 18, because the tariff entries had to be read harmoniously within their proper fields. The resulting demand based on Entry 18 was ultra vires and without jurisdiction. The High Court further held that alternative remedies did not bar writ relief where the demand itself was unlawful and a threat to property. The impugned demand notices were quashed, further proceedings were restrained, and costs were awarded. en-us Fri, 06 Dec 1974 00:00:00 +0530 Fri, 01 Aug 2014 16:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165575 Metallised yarn in the form of thin strips of laminated polyester film was treated as an article of polyester under Entry 15A(2), not as synthetic yarn under Entry 18, because the tariff entries had to be read harmoniously within their proper fields. The resulting demand based on Entry 18 was ultra vires and without jurisdiction. The High Court further held that alternative remedies did not bar writ relief where the demand itself was unlawful and a threat to property. The impugned demand notices were quashed, further proceedings were restrained, and costs were awarded. Case-Laws Central Excise Fri, 06 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165575