https://www.taxtmi.com/caselaws?id=45758 Specific tariff classification for fountain pens complete prevails over a broader entry for articles plated with gold or silver. Fountain pens with gold- or silver-plated parts retain their commercial identity as fountain pens unless their real value derives from an extraneous feature rather than the pen itself. Accordingly, such goods fall under the specific tariff entry and attract its prescribed ad valorem duty, rather than the higher general rate. Availability of a statutory appeal does not bar writ jurisdiction where the customs levy is challenged as being imposed without jurisdiction; exhaustion of the alternative remedy is not required in that circumstance. en-us Tue, 05 Jul 1955 00:00:00 +0530 Tue, 13 Jul 2010 16:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45758 Specific tariff classification for fountain pens complete prevails over a broader entry for articles plated with gold or silver. Fountain pens with gold- or silver-plated parts retain their commercial identity as fountain pens unless their real value derives from an extraneous feature rather than the pen itself. Accordingly, such goods fall under the specific tariff entry and attract its prescribed ad valorem duty, rather than the higher general rate. Availability of a statutory appeal does not bar writ jurisdiction where the customs levy is challenged as being imposed without jurisdiction; exhaustion of the alternative remedy is not required in that circumstance. Case-Laws Customs Tue, 05 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45758