https://www.taxtmi.com/caselaws?id=44303 Reclassification of ammonium nitrate under Tariff Item 68 was treated as creating a statutory excise liability with direct adverse civil consequences under the licensing and bonding scheme. On that basis, the affected parties had locus to invoke Article 226 to challenge the reclassification, and the dispute could not be diverted to a civil suit. The same reasoning required the High Court to examine the claim that ammonium nitrate remained exempt until the notification was withdrawn on 21 July 1979. The writ petitions were therefore maintainable and were restored for decision on the surviving merits. en-us Wed, 24 Jul 1996 00:00:00 +0530 Thu, 09 Dec 2021 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44303 Reclassification of ammonium nitrate under Tariff Item 68 was treated as creating a statutory excise liability with direct adverse civil consequences under the licensing and bonding scheme. On that basis, the affected parties had locus to invoke Article 226 to challenge the reclassification, and the dispute could not be diverted to a civil suit. The same reasoning required the High Court to examine the claim that ammonium nitrate remained exempt until the notification was withdrawn on 21 July 1979. The writ petitions were therefore maintainable and were restored for decision on the surviving merits. Case-Laws Central Excise Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44303