https://www.taxtmi.com/caselaws?id=168885 Judicial interference with customs tariff classification is confined to cases where the administrative construction is perverse, meaning no reasonable person could adopt it. If two interpretations are reasonably open, the court should not substitute its own view merely because another reading better suits the importer. Whole grain oats were held to fall within the ordinary meaning of grain, and their possible use as animal feed did not convert them into fodder, since oats remain capable of human consumption. The note therefore treats oats as properly classifiable under the grain entry rather than the fodder entry. en-us Thu, 19 Apr 1962 00:00:00 +0530 Thu, 02 Apr 2015 14:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168885 Judicial interference with customs tariff classification is confined to cases where the administrative construction is perverse, meaning no reasonable person could adopt it. If two interpretations are reasonably open, the court should not substitute its own view merely because another reading better suits the importer. Whole grain oats were held to fall within the ordinary meaning of grain, and their possible use as animal feed did not convert them into fodder, since oats remain capable of human consumption. The note therefore treats oats as properly classifiable under the grain entry rather than the fodder entry. Case-Laws Indian Laws Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168885