https://www.taxtmi.com/caselaws?id=47293 Classification of M.S. galvanised wire was upheld under Tariff Item 33B because the Tribunal's determination turned on the nature, utility and use of the goods, supported by factual material on record. The High Court treated the classification finding as one of fact and held that supervisory interference was not warranted under Article 227 in the absence of illegality or perversity. The alleged circular did not assist the petitioner because it had not been relied on in the earlier proceedings and the dispute had to be resolved on the evidence. en-us Wed, 08 Sep 2004 00:00:00 +0530 Wed, 28 Jul 2010 10:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47293 Classification of M.S. galvanised wire was upheld under Tariff Item 33B because the Tribunal's determination turned on the nature, utility and use of the goods, supported by factual material on record. The High Court treated the classification finding as one of fact and held that supervisory interference was not warranted under Article 227 in the absence of illegality or perversity. The alleged circular did not assist the petitioner because it had not been relied on in the earlier proceedings and the dispute had to be resolved on the evidence. Case-Laws Central Excise Wed, 08 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47293