https://www.taxtmi.com/caselaws?id=72773 Imported natural, unprocessed manganese ore was held classifiable under Item 26 of the Indian Customs Tariff, 1934 for the period before 2-8-1976. The Tribunal followed the earlier Calcutta High Court ruling and its own Five Member Bench decision, both of which had classified the same commodity under Item 26 for the relevant period. The competing claim for Item 28 was rejected, and the assessees were granted the classification sought with consequential relief. en-us Thu, 04 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 18:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72773 Imported natural, unprocessed manganese ore was held classifiable under Item 26 of the Indian Customs Tariff, 1934 for the period before 2-8-1976. The Tribunal followed the earlier Calcutta High Court ruling and its own Five Member Bench decision, both of which had classified the same commodity under Item 26 for the relevant period. The competing claim for Item 28 was rejected, and the assessees were granted the classification sought with consequential relief. Case-Laws Central Excise Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72773