Unlawful administrative clarification cannot bind tax assessment; independent classification must be decided on the record.

A clarification issued without statutory authority has no binding effect on the assessing officer, because an administrative instruction cannot override the taxing statute or the independent assessment function. A writ court also cannot compel acceptance of an assessee's preferred tariff classification where that would bypass the assessing authority's duty to decide on the materials before it. The assessment must therefore be made independently and uninfluenced by the impugned clarification, with the taxability of the item determined on the record.

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Issues: Whether an administrative clarification issued without statutory authority could bind the assessing authority, and whether a writ court could direct classification of the goods under a particular tariff entry.

Analysis: The statutory scheme contained no express power authorising the respondents to issue the clarification. A clarification issued without legal backing was therefore of no binding force on the assessing authority. At the same time, a writ of mandamus could not be issued to compel the authority to certify the assessee's preferred classification, since such relief would bypass the independent assessment function vested in the assessing officer. The assessment had to be made on the materials placed before the assessing authority, uninfluenced by the impugned clarification.

Conclusion: The clarification was treated as having no legal effect on assessment, but the prayer for a direction to classify the goods under the assessee's claimed entry was declined.

Final Conclusion: The assessment authority was directed to decide the taxability of the item independently on the basis of the record, without being influenced by the impugned clarification.

Ratio Decidendi: A clarification issued without statutory authority does not bind the assessing officer, and mandamus cannot be used to compel acceptance of an assessee's preferred classification in place of independent assessment under the taxing statute.

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