Writ Courts Does Not Act as Expertise on Classification of product under Customs Tariff Act: Calcutta HC Dismiss Petition

The Calcutta High Court has ruled that writ courts should not act as experts in classifying products under the Customs Tariff Act, dismissing a petition from M/S Harsh Polyfabric Pvt Ltd. The petitioner sought judicial determination of the appropriate classification for its product under the Customs & Central Excise Tariff Act. The Appellate Authority had classified the petitioner’s PPSB bed sheet under Chapter 56 instead of Chapter 63, leading to a higher GST rate of 12% rather than 5%.\r

The court emphasized that determining the classification of a product involves scientific and technical analysis, which should be conducted by experts in the field. Justice Md. Nizamuddin noted that the appropriate authority, with the necessary expertise, should make such determinations. The court found no procedural irregularities or violations of natural justice in the Appellate Authority’s decision and dismissed the appeal, allowing the petitioner to raise these issues before the Appellate forum or Tribunal when available.