https://www.taxtmi.com/caselaws?id=40588 Metallised yarn in the form of thin stripes of laminated polyester film was treated as an article of polyester falling under tariff entry 15A(2), not as synthetic fibrous yarn under entry 18, because the two entries had to be confined to their own fields and the classification had already been settled in earlier decisions. The demand based on that mistaken classification was therefore without jurisdiction and ultra vires. On that footing, the existence of an alternative remedy did not bar writ relief where the challenge went to lack of jurisdiction. The demand notices were quashed and further action on that basis was restrained. en-us Wed, 05 Feb 1975 00:00:00 +0530 Mon, 10 May 2010 18:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40588 Metallised yarn in the form of thin stripes of laminated polyester film was treated as an article of polyester falling under tariff entry 15A(2), not as synthetic fibrous yarn under entry 18, because the two entries had to be confined to their own fields and the classification had already been settled in earlier decisions. The demand based on that mistaken classification was therefore without jurisdiction and ultra vires. On that footing, the existence of an alternative remedy did not bar writ relief where the challenge went to lack of jurisdiction. The demand notices were quashed and further action on that basis was restrained. Case-Laws Central Excise Wed, 05 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40588