https://www.taxtmi.com/caselaws?id=41962 A writ challenge to an excise classification and demand was held maintainable under Article 226 where the classification was alleged to be perverse, and the alternative remedy did not bar constitutional review. Applying the popular and commercial sense test, the court held that a bicycle dynamo lamp is an accessory rather than a part or component of the cycle because the bicycle can function without it. The demand was also set aside because the goods were covered by exemption notifications and no lawful withdrawal of exemption had been made, making the notice and consequential order unsustainable. en-us Wed, 20 Jul 1983 00:00:00 +0530 Wed, 05 Sep 2018 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41962 A writ challenge to an excise classification and demand was held maintainable under Article 226 where the classification was alleged to be perverse, and the alternative remedy did not bar constitutional review. Applying the popular and commercial sense test, the court held that a bicycle dynamo lamp is an accessory rather than a part or component of the cycle because the bicycle can function without it. The demand was also set aside because the goods were covered by exemption notifications and no lawful withdrawal of exemption had been made, making the notice and consequential order unsustainable. Case-Laws Central Excise Wed, 20 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41962