https://www.taxtmi.com/caselaws?id=45717 Tariff descriptions cannot be narrowed by trade usage or administrative practice unless the statute or tariff entry expressly imposes the relevant limitation. Imported newsprint therefore remained eligible for concessional assessment where no requirement of exclusive newspaper use or minimum reel width was prescribed, making the higher assessment and refund refusal unsustainable. Delay did not bar writ relief because it was explained by pending proceedings on the same issue. The filing of certiorari petitions addressed objections to the form of relief, and the availability of revision did not constitute an adequate alternative remedy in circumstances warranting writ interference. en-us Fri, 03 May 1957 00:00:00 +0530 Tue, 13 Jul 2010 13:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45717 Tariff descriptions cannot be narrowed by trade usage or administrative practice unless the statute or tariff entry expressly imposes the relevant limitation. Imported newsprint therefore remained eligible for concessional assessment where no requirement of exclusive newspaper use or minimum reel width was prescribed, making the higher assessment and refund refusal unsustainable. Delay did not bar writ relief because it was explained by pending proceedings on the same issue. The filing of certiorari petitions addressed objections to the form of relief, and the availability of revision did not constitute an adequate alternative remedy in circumstances warranting writ interference. Case-Laws Customs Fri, 03 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45717