https://www.taxtmi.com/caselaws?id=45758 An alternate statutory remedy does not bar writ jurisdiction where the customs levy is challenged as jurisdiction, so an appeal under section 191 of the Sea Customs Act need not be exhausted first. For tariff classification, a specific entry for fountain pens complete prevails over a broader entry for plated articles. Fountain pens with gold or silver plated parts retain their commercial identity as fountain pens complete unless the article's real value lies in some extraneous feature. On that basis, the consignment was treated as falling under item 45(3), not item 61(8), and duty was payable only at the specific tariff rate. 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 An alternate statutory remedy does not bar writ jurisdiction where the customs levy is challenged as jurisdiction, so an appeal under section 191 of the Sea Customs Act need not be exhausted first. For tariff classification, a specific entry for fountain pens complete prevails over a broader entry for plated articles. Fountain pens with gold or silver plated parts retain their commercial identity as fountain pens complete unless the article's real value lies in some extraneous feature. On that basis, the consignment was treated as falling under item 45(3), not item 61(8), and duty was payable only at the specific tariff rate. Case-Laws Customs Tue, 05 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45758