https://www.taxtmi.com/caselaws?id=41503 Writ jurisdiction under Article 226 was held maintainable despite alternative statutory remedies because the dispute turned on interpretation of the tariff entry and no substantial factual controversy remained; the non-availment objection was rejected. For tariff classification, fishing nets made from nylon twine were construed in their ordinary and trade sense as fabrics, with nylon twine treated as a species of yarn and the processes of knitting, knotting or weaving regarded as sufficient to create fabric. Their end use was immaterial, and the residuary entry could not be applied where the goods fit the specific entry. The classification under the residuary item was set aside. en-us Wed, 25 Jul 1984 00:00:00 +0530 Thu, 03 Jun 2010 18:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41503 Writ jurisdiction under Article 226 was held maintainable despite alternative statutory remedies because the dispute turned on interpretation of the tariff entry and no substantial factual controversy remained; the non-availment objection was rejected. For tariff classification, fishing nets made from nylon twine were construed in their ordinary and trade sense as fabrics, with nylon twine treated as a species of yarn and the processes of knitting, knotting or weaving regarded as sufficient to create fabric. Their end use was immaterial, and the residuary entry could not be applied where the goods fit the specific entry. The classification under the residuary item was set aside. Case-Laws Central Excise Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41503