Goods classification based on nature and use upheld; no supervisory interference absent illegality or perversity.

Classification of M.S. galvanised wire was upheld under Tariff Item 33B because the Tribunal's determination turned on the nature, utility and use of the goods, supported by factual material on record. The High Court treated the classification finding as one of fact and held that supervisory interference was not warranted under Article 227 in the absence of illegality or perversity. The alleged circular did not assist the petitioner because it had not been relied on in the earlier proceedings and the dispute had to be resolved on the evidence.

---

---

Issues: Whether the classification of M.S. galvanized wire under Tariff Item No. 33B of the First Schedule, rather than Tariff Item No. 26AA, warranted interference in writ jurisdiction under Article 227.

Analysis: The Tribunal's view was based on the nature, utility and use of the goods and on the factual material on record. The High Court found that the classification issue had been decided on evidence and that the resulting finding was one of fact. In the absence of illegality or perversity, and where the record disclosed a reasoned order, supervisory interference was not justified. The alleged circular was also held to be of no assistance, as it had not been relied upon in the earlier proceedings and the controversy had to be resolved on facts and evidence.

Conclusion: The classification in favour of Tariff Item No. 33B was sustained and the challenge by the petitioner failed.

---