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<h1>Calcutta High Court: Imported Manganese Ore Classified under Item 26 of I.C.T. 1934</h1> The Calcutta High Court classified Imported natural, unprocessed Manganese Ore under Item 26 of the I.C.T. 1934, as claimed by the appellants. - 1987 (29) ... CLASSIFICATION The judgment concerns the classification of Imported natural, unprocessed Manganese Ore for Customs Duty before 2-8-1976. The Calcutta High Court upheld the classification under Item 26 of the I.C.T. 1934. The appeals were allowed, classifying the goods under Item 26 of the I.C.T. 1934 as claimed by the appellants.