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1962 (4) TMI 1 - SC - CustomsWhether the "feed-oats" fell within Item 42 or within Item 32 of the Circular? Held that:- In the present case it could not be contended that uncrushed oats did not answer the description of "grain" and therefore the decision of the Customs authorities holding that the oats imported fell within Item 32 could not be said to be a view which on no reasonable interpretation could be entertained. The mere fact therefore that a grain is capable of being used as horse or other cattle feed does not make it "fodder" excluding it from the category of grain to which it admittedly belongs. The decision of the Assistant Collector and of the Collector on appeal holding the oats imported by the respondent to be grain cannot therefore be characterised as perverse or mala fide and in the circumstances we consider that the learned Judges of the High Court erred in interfering with the order of the appellant. Appeal allowed.
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