Judgment

AYYANGAR, J. : The point involved in this appeal which comes before us on a certificate of fitness under Art. 133 (1) (c) granted by the High Court of Madras is a very short one and relates to the nature and extent of the jurisdiction possessed by the High Court in considering the validity of an order of the Customs Authorities interpreting the provisions of the entries in the Tariff Schedule as regards the imposition of duties.

2. The respondent imported from Australia a quantity of oats which was described in the indent, contract and shipping documents as "standard feed-oats". The commodity imported consisted of oats in whole grain. The question raised related to the proper classification of the goods imported under the Import Trade Control Schedules current during the period July to December 1952, when the consignment reached India. The controversy centered round the point whether the "feed-oats" fell within item 42 or within item 32 of the Circular. Item 42 ran :

"Fodder, bran and pollards - O.G.L. - Soft" i.e., this item was covered by an open general licence and so no special import licence was necessary for the import of these goods from a soft currency area, while as