https://www.taxtmi.com/caselaws?id=45698 A writ petition was entertained despite unexhausted statutory appeal and revision remedies because insisting on the technical objection would have left the petitioner without an effective remedy, and the matter had already been examined on merits. On tariff classification, a complete fountain pen remained classifiable under the specific entry for complete fountain pens even though part of it was gold-plated; the general entry for articles plated with gold did not displace the specific item. Section 21 was held inapplicable because it concerned goods partially composed of dutiable articles, which did not describe the imported pens. The classification in favour of the importer was affirmed. en-us Fri, 19 Aug 1955 00:00:00 +0530 Tue, 13 Jul 2010 12:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45698 A writ petition was entertained despite unexhausted statutory appeal and revision remedies because insisting on the technical objection would have left the petitioner without an effective remedy, and the matter had already been examined on merits. On tariff classification, a complete fountain pen remained classifiable under the specific entry for complete fountain pens even though part of it was gold-plated; the general entry for articles plated with gold did not displace the specific item. Section 21 was held inapplicable because it concerned goods partially composed of dutiable articles, which did not describe the imported pens. The classification in favour of the importer was affirmed. Case-Laws Customs Fri, 19 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45698