https://www.taxtmi.com/caselaws?id=44442 Earlier decisions on the same classification dispute had already been affirmed by the SC, so the Revenue's delayed appeal before the Tribunal ought to have been entertained on merits rather than rejected on limitation; the delay was therefore condoned. On classification, electrolytic manganese dioxide used in dry batteries was held classifiable under Heading 28.01/58(1), following the settled view in identical matters, and the contrary classification under Heading 25.01/32(3) was rejected. The Revenue's appeals succeeded, the Tribunal's order was set aside, and the Assistant Collector's classification was restored. en-us Fri, 17 Jan 1997 00:00:00 +0530 Sat, 26 Jun 2010 12:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44442 Earlier decisions on the same classification dispute had already been affirmed by the SC, so the Revenue's delayed appeal before the Tribunal ought to have been entertained on merits rather than rejected on limitation; the delay was therefore condoned. On classification, electrolytic manganese dioxide used in dry batteries was held classifiable under Heading 28.01/58(1), following the settled view in identical matters, and the contrary classification under Heading 25.01/32(3) was rejected. The Revenue's appeals succeeded, the Tribunal's order was set aside, and the Assistant Collector's classification was restored. Case-Laws Customs Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44442