https://www.taxtmi.com/caselaws?id=301931 Article on Article 226(2) jurisdiction and tariff classification explains that territorial jurisdiction may arise where a material part of the cause of action, including communication of refund-related orders, occurs within the court's limits. It also states that an undefined fiscal tariff entry should be construed in its popular or commercial sense, so machinery forming an integral part of the mining process-such as crushing, screening, washing, conveying and stocking ore-can fall within "mining machinery" for concessional duty purposes. The note further records that a residuary classification may be rejected where the goods answer the specific entry, and that excess duty paid under mistake may be refundable despite estoppel arguments. en-us Fri, 20 May 1977 00:00:00 +0530 Wed, 27 Apr 2022 12:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301931 Article on Article 226(2) jurisdiction and tariff classification explains that territorial jurisdiction may arise where a material part of the cause of action, including communication of refund-related orders, occurs within the court's limits. It also states that an undefined fiscal tariff entry should be construed in its popular or commercial sense, so machinery forming an integral part of the mining process-such as crushing, screening, washing, conveying and stocking ore-can fall within "mining machinery" for concessional duty purposes. The note further records that a residuary classification may be rejected where the goods answer the specific entry, and that excess duty paid under mistake may be refundable despite estoppel arguments. Case-Laws Indian Laws Fri, 20 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301931