https://www.taxtmi.com/caselaws?id=41065 Writ jurisdiction was held maintainable despite statutory appeal and revision because the challenge involved constitutional validity and alleged violation of fundamental rights, which departmental remedies could not effectively decide. Mixed ground masalas were treated as commercially distinct, marketable goods brought into existence by grinding and mixing spices, so they amounted to manufacture and fell within the residuary excise entry under Tariff Item 68. The exemption for food products or food preparations did not extend to masalas merely because they are used in food, so the notification was inapplicable and the excise levy was upheld. en-us Fri, 05 Mar 1982 00:00:00 +0530 Thu, 20 May 2010 17:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41065 Writ jurisdiction was held maintainable despite statutory appeal and revision because the challenge involved constitutional validity and alleged violation of fundamental rights, which departmental remedies could not effectively decide. Mixed ground masalas were treated as commercially distinct, marketable goods brought into existence by grinding and mixing spices, so they amounted to manufacture and fell within the residuary excise entry under Tariff Item 68. The exemption for food products or food preparations did not extend to masalas merely because they are used in food, so the notification was inapplicable and the excise levy was upheld. Case-Laws Central Excise Fri, 05 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41065