https://www.taxtmi.com/caselaws?id=45725 Imported steel tie rods with fittings were held not to answer the essential description of iron or steel structures under Item 63(9) of the Indian Tariff Act, 1934 because they were ordinary steel rods and their intended use in dock construction did not convert them into structures; they therefore fell within the residuary Item 63(28). The High Court also reiterated that tariff classification will not be disturbed in writ jurisdiction merely because another view is possible, and interference lies only where the customs decision is shown to be perverse or mala fide. On the facts, no such ground was made out and the classification was upheld. en-us Thu, 27 Nov 1969 00:00:00 +0530 Tue, 13 Jul 2010 14:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45725 Imported steel tie rods with fittings were held not to answer the essential description of iron or steel structures under Item 63(9) of the Indian Tariff Act, 1934 because they were ordinary steel rods and their intended use in dock construction did not convert them into structures; they therefore fell within the residuary Item 63(28). The High Court also reiterated that tariff classification will not be disturbed in writ jurisdiction merely because another view is possible, and interference lies only where the customs decision is shown to be perverse or mala fide. On the facts, no such ground was made out and the classification was upheld. Case-Laws Customs Thu, 27 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45725