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    <title>2026 (1) TMI 893 - MADRAS HIGH COURT</title>
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    <description>Classification dispute concerning rice bran oil repackaged and sold as lamp oil is presented; the court refrained from adjudicating classification, reasoning that classification disputes must be decided through the statutory administrative hierarchy to ensure uniformity and avoid conflicting High Court views. Several disputed factual questions were noted, and on that basis the writ was dismissed. The petitioner was granted liberty to pursue the statutory appellate remedy before the Appellate Authority within 30 days from receipt of the order, preserving administrative determination of tariff classification.</description>
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      <description>Classification dispute concerning rice bran oil repackaged and sold as lamp oil is presented; the court refrained from adjudicating classification, reasoning that classification disputes must be decided through the statutory administrative hierarchy to ensure uniformity and avoid conflicting High Court views. Several disputed factual questions were noted, and on that basis the writ was dismissed. The petitioner was granted liberty to pursue the statutory appellate remedy before the Appellate Authority within 30 days from receipt of the order, preserving administrative determination of tariff classification.</description>
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