https://www.taxtmi.com/caselaws?id=167346 Statutory alternative remedy was treated as a matter of discretion, not an absolute bar to writ jurisdiction, and was declined where the classification issue involved recurring liability and the departmental order was unreasoned. For tariff classification, polymer chips used for Nylon 6 yarn were assessed in their commercial and popular sense, not by technical description, and were found not to be known in trade as plastics of all sorts. Excise duty was held to arise on manufacture, and movement of chips within the composite factory for further processing was treated as removal for the scheme of the Act and Rules. The writ succeeded because the goods were outside the relevant tariff entry. en-us Fri, 28 Aug 1970 00:00:00 +0530 Wed, 17 Dec 2014 11:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167346 Statutory alternative remedy was treated as a matter of discretion, not an absolute bar to writ jurisdiction, and was declined where the classification issue involved recurring liability and the departmental order was unreasoned. For tariff classification, polymer chips used for Nylon 6 yarn were assessed in their commercial and popular sense, not by technical description, and were found not to be known in trade as plastics of all sorts. Excise duty was held to arise on manufacture, and movement of chips within the composite factory for further processing was treated as removal for the scheme of the Act and Rules. The writ succeeded because the goods were outside the relevant tariff entry. Case-Laws Central Excise Fri, 28 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167346