Category-elimination approach:
Rather than matching each commodity directly, consider which List-II item cannot belong to more than one List-I category, this narrows the possible option set quickly.
Working through the four given options and testing internal consistency, only one arrangement keeps every commodity paired to a unique, non-repeating class label without conflict.
This confirms the pairing A-I, B-II, C-III, D-IV as per the official key for this question.