https://www.taxtmi.com/caselaws?id=41590 The High Court exercised writ jurisdiction despite the availability of statutory appeal or revision because the dispute centred on tariff interpretation and classification, and the petition had already been entertained with interim relief. It held that rubberised tyre cord warp sheets emerged as a distinct manufactured product with a different commercial identity after rubberisation. The court further found that the goods fell within the relevant exemption for rubber products and unhardened rubber sheets combined with textile material, so no further excise duty could be levied. It also noted that a second levy on the same goods would amount to impermissible double duty. en-us Wed, 03 Jul 1985 00:00:00 +0530 Fri, 04 Jun 2010 16:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41590 The High Court exercised writ jurisdiction despite the availability of statutory appeal or revision because the dispute centred on tariff interpretation and classification, and the petition had already been entertained with interim relief. It held that rubberised tyre cord warp sheets emerged as a distinct manufactured product with a different commercial identity after rubberisation. The court further found that the goods fell within the relevant exemption for rubber products and unhardened rubber sheets combined with textile material, so no further excise duty could be levied. It also noted that a second levy on the same goods would amount to impermissible double duty. Case-Laws Central Excise Wed, 03 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41590