https://www.taxtmi.com/caselaws?id=193295 Customs classification of imported sprayers and spare parts was not open to writ interference where the authority's view was reasonable and not perverse. The Court held that Article 226 does not permit the writ court to sit in appeal over a customs classification merely because another interpretation is possible. On the facts, the sprayers were found not to be specially designed for exclusive use with power pumps and therefore did not fall within the licence item covering parts of power-driven agricultural machinery. The customs authorities' classification was upheld and the claim that the goods were covered by the licence failed. en-us Fri, 22 Sep 1972 00:00:00 +0530 Sat, 22 Jul 2017 10:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193295 Customs classification of imported sprayers and spare parts was not open to writ interference where the authority's view was reasonable and not perverse. The Court held that Article 226 does not permit the writ court to sit in appeal over a customs classification merely because another interpretation is possible. On the facts, the sprayers were found not to be specially designed for exclusive use with power pumps and therefore did not fall within the licence item covering parts of power-driven agricultural machinery. The customs authorities' classification was upheld and the claim that the goods were covered by the licence failed. Case-Laws Customs Fri, 22 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193295