P. B. MUKHARJI, J.

( 1 ) THIS is an application under Article 226 of the Constitution by Mercantile Express Co. Ltd. It is directed against the decision of the Assistant Collector for Appraisement, dated 30th June, 1955, assessing Armco Nestable Culverts complete with accessories under Item 63 (28) of the First Schedule of the Import Tariff under the Indian Tariff Act. The applicant appealed to the Collector of Customs who dismissed the appeal on 11-7-1955.

( 2 ) THE appellate order of the Customs states the reason for assessing under Item 63 (28) of the Indian Customs Tariff in the following terms :"it appears from the descriptive literature produced that Armco Nestable Culverts in question are made of fabricated corrugated steel sheets. These arc used as tunnelled drain for the passage of water under road bridges The main function of these culverts is to divert water in a particular channel. These therefore cannot be considered to fall within the purview of 'steel structures' for construction of bridges assessable under Item 63 (9) Indian Customs Tariff as contended by the appellants. The goods in question were therefore correctly assessed to duty under Item 63 (28) Indian Cust

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