https://www.taxtmi.com/caselaws?id=42148 Blended yarn containing 60% or more cotton and the balance staple fibre of cellulosic origin was not chargeable under Item 18 or Item 18A of the First Schedule to the Central Excises and Salt Act, 1944 before Item 18E was introduced. Item 18 applied to rayon and synthetic fibres and yarn, while Item 18A covered cotton twist, yarn and thread in the strict statutory sense; the blended yarn did not fit either charging entry. Trade notices and departmental practice could not enlarge the scope of the levy or replace legislative amendment. As the pre-Item 18E collection was unauthorised, the amounts paid were recoverable as duty collected without legal sanction, and refund was due. en-us Mon, 29 Sep 1980 00:00:00 +0530 Wed, 09 Jun 2010 13:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42148 Blended yarn containing 60% or more cotton and the balance staple fibre of cellulosic origin was not chargeable under Item 18 or Item 18A of the First Schedule to the Central Excises and Salt Act, 1944 before Item 18E was introduced. Item 18 applied to rayon and synthetic fibres and yarn, while Item 18A covered cotton twist, yarn and thread in the strict statutory sense; the blended yarn did not fit either charging entry. Trade notices and departmental practice could not enlarge the scope of the levy or replace legislative amendment. As the pre-Item 18E collection was unauthorised, the amounts paid were recoverable as duty collected without legal sanction, and refund was due. Case-Laws Central Excise Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42148