https://www.taxtmi.com/caselaws?id=40699 Excise classification must follow the statutory description of goods as manufactured, and a single commodity cannot be split between two tariff entries to apply one entry's duty rate and another entry's tariff value on the basis of destination or end-use. The document also notes that a writ petition may still be entertained where the impugned classification is patently and without jurisdiction, even if a revisional remedy exists; delay may be excused where statutory appeals were pursued and circumstances justify it. The matter was remitted for fresh classification and duty determination under the statutory scheme after the impugned lists and appellate orders were set aside. en-us Tue, 10 Aug 1976 00:00:00 +0530 Thu, 13 May 2010 14:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40699 Excise classification must follow the statutory description of goods as manufactured, and a single commodity cannot be split between two tariff entries to apply one entry's duty rate and another entry's tariff value on the basis of destination or end-use. The document also notes that a writ petition may still be entertained where the impugned classification is patently and without jurisdiction, even if a revisional remedy exists; delay may be excused where statutory appeals were pursued and circumstances justify it. The matter was remitted for fresh classification and duty determination under the statutory scheme after the impugned lists and appellate orders were set aside. Case-Laws Central Excise Tue, 10 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40699