1986 (12) TMI 202

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....Rajan, J.D.R., for the Respondent. [Order per : S.D. Jha, Vice President (J)].  - The issue for decision in these three appeals is classification of Imported natural, unprocessed Manganese Ore for the purpose of Customs Duty before 2-8-1976 - Whether the goods falls under Item 26,1.C.T. as claimed by the appellants or Item 28 ibid as claimed by the Revenue. 2. Earlier the hearin....

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....CEGAT)] holding battery Grade Manganese Ore as classifiable under Item 26 of I.C.T. 1934 during the relevant period. 3. Shri V. Lakshmikumaran, Advocate for the appellants stated that in view of two aforesaid decisions, these three appeals of the appellants deserve to be allowed. Shri Sunder Rajan, J.D.R. for the respondent while agreeing that the decisions cover the issue involved in the ....