https://www.taxtmi.com/caselaws?id=45701 An appeal requiring prior deposit of the full disputed duty was not treated as an adequate alternative remedy, so it did not bar writ jurisdiction where the importer could not meet that condition. On tariff classification, impure methyl-alcohol or wood-naptha used as an industrial solvent was held to fall outside the entry for spirits or preparations containing spirit, because item 22(4)(b) had to be read in context and, applying ejusdem generis, was confined to potable spirits and similar preparations. The substance was therefore a chemical under item 28, and the customs classification under item 22(4)(b) was incorrect. en-us Fri, 18 Jul 1958 00:00:00 +0530 Tue, 13 Jul 2010 13:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45701 An appeal requiring prior deposit of the full disputed duty was not treated as an adequate alternative remedy, so it did not bar writ jurisdiction where the importer could not meet that condition. On tariff classification, impure methyl-alcohol or wood-naptha used as an industrial solvent was held to fall outside the entry for spirits or preparations containing spirit, because item 22(4)(b) had to be read in context and, applying ejusdem generis, was confined to potable spirits and similar preparations. The substance was therefore a chemical under item 28, and the customs classification under item 22(4)(b) was incorrect. Case-Laws Central Excise Fri, 18 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45701