https://www.taxtmi.com/caselaws?id=45710 A departmental communication that merely conveyed the excise authorities' view did not itself determine rights, so a writ challenge to that communication was not maintainable where the actual demand was not directly challenged; the appropriate course was the statutory revision remedy. The text also states that the Collector's classification of the paper under the higher tariff entry was a factual finding based on samples and materials, not shown to suffer from apparent error, and that Rule 10 authorised retrospective additional excise duty. Inability to pass the duty burden on to customers was treated as irrelevant, and the classification and demand were sustained. en-us Tue, 28 Jan 1964 00:00:00 +0530 Tue, 13 Jul 2010 13:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45710 A departmental communication that merely conveyed the excise authorities' view did not itself determine rights, so a writ challenge to that communication was not maintainable where the actual demand was not directly challenged; the appropriate course was the statutory revision remedy. The text also states that the Collector's classification of the paper under the higher tariff entry was a factual finding based on samples and materials, not shown to suffer from apparent error, and that Rule 10 authorised retrospective additional excise duty. Inability to pass the duty burden on to customers was treated as irrelevant, and the classification and demand were sustained. Case-Laws Central Excise Tue, 28 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45710