https://www.taxtmi.com/caselaws?id=41739 The imported hot blocker was treated according to its commercial and functional role, and not as a mere auxiliary handling device, because the rolling mill could not operate without it and the product marketed was hot rolled coils; on that basis, it was characterised as a coiling machine falling under the residuary tariff heading rather than lifting, handling, loading or unloading machinery. Writ interference in customs classification was limited to cases of perversity, and a reasonably possible view by the customs authorities could not be disturbed simply because another classification was also arguable. The tribunal's classification was therefore upheld and no writ interference was warranted. en-us Mon, 10 Feb 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41739 The imported hot blocker was treated according to its commercial and functional role, and not as a mere auxiliary handling device, because the rolling mill could not operate without it and the product marketed was hot rolled coils; on that basis, it was characterised as a coiling machine falling under the residuary tariff heading rather than lifting, handling, loading or unloading machinery. Writ interference in customs classification was limited to cases of perversity, and a reasonably possible view by the customs authorities could not be disturbed simply because another classification was also arguable. The tribunal's classification was therefore upheld and no writ interference was warranted. Case-Laws Customs Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41739