Tariff classification disputes should go to the statutory appellate forum when technical manufacturing questions require detailed examination.

Writ review was declined in a tariff classification dispute concerning forged iron or steel products because the issue depended on technical and manufacturing details better examined by the statutory appellate forum. The court held that the existence of an effective appeal under Section 35-B of the Central Excise Act made the Tribunal the appropriate forum to decide the classification controversy. The petitioner was left free to raise all contentions before the Tribunal, and the appellate authority was directed to decide the appeal on merits without raising limitation if filed within time.

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Issues: Whether the writ petition should be entertained on a dispute concerning tariff classification of the petitioner's product, or whether the petitioner should be relegated to the statutory appellate remedy before the Tribunal.

Analysis: The dispute concerned classification of forged iron or steel products and required examination of technical and manufacturing details. In view of the availability of an effective statutory appeal under Section 35-B of the Central Excise Act, and the principle that technical classification disputes are ordinarily better examined by the statutory authorities, the writ court declined to decide the merits of the classification controversy. The petitioner was permitted to agitate all contentions before the Tribunal, and the appellate authority was directed to decide the matter without raising limitation, if the appeal was filed within the stipulated time.

Conclusion: The petitioner was relegated to the statutory appellate remedy, and the writ petition was disposed of without adjudicating the tariff classification on merits.

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