https://www.taxtmi.com/caselaws?id=45130 Imported uncrushed oats were treated as "grain" under Item 32 of the Import Trade Control Schedule, not as "fodder" under Item 42, because oats answer the ordinary description of grain and do not cease to be grain merely because they may also be used as animal feed. Classification of imported goods lies primarily with the customs and import-control authorities, and judicial interference in writ proceedings is justified only where the construction is perverse or mala fide. The specific reference to oats in Item 32 supported the grain classification. Any departmental misunderstanding could affect penalty, but not the substantive classification. en-us Thu, 19 Apr 1962 00:00:00 +0530 Wed, 27 Aug 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45130 Imported uncrushed oats were treated as "grain" under Item 32 of the Import Trade Control Schedule, not as "fodder" under Item 42, because oats answer the ordinary description of grain and do not cease to be grain merely because they may also be used as animal feed. Classification of imported goods lies primarily with the customs and import-control authorities, and judicial interference in writ proceedings is justified only where the construction is perverse or mala fide. The specific reference to oats in Item 32 supported the grain classification. Any departmental misunderstanding could affect penalty, but not the substantive classification. Case-Laws Customs Thu, 19 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45130