1996 (12) TMI 56

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....cise and Gold (Control) Appellate Tribunal. The principal order under challenge is in Civil Appeal No. 4169 of 1986. In the other appeal the aforementioned judgment and order was followed. The facts are similar and can be briefly stated. 2.The appellants imported manganese ore from Moanda in Africa. They used such ore in the dry batteries which they made. The Revenue sought to levy Customs duty....

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....in respect of certain goods, with which we are not concerned. Heading 25.01/32(3) deals with mineral substances not elsewhere specified and sub-item (3) thereof refers to battery grade manganese dioxide. Chapter Note 2 of Chapter 26 states that for the purpose of Heading 26.01 metallic ores mean minerals of minerological species actually used in the metallurgical industry for the extraction of mer....

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....ion to the judgment of this Court in Toshiba Anand Batteries Ltd., Anand House, Cochin v. Collector of Customs, Cochin - 1991 (51) E.L.T. 200 (SC) = 1992 (Suplle) 1 SCC 38. The assessee there was also a manufacturer of dry batteries, for the manufacture of which it had imported electrolytic manganese dioxide from abroad having a manganese content of 91%. The assessee's claim was that it fell under....

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....mitted that the Tribunal had not come to a finding of fact that the said manganese ore was, in fact, battery grade manganese dioxide which alone would have entitled it to hold that it fell within Heading 25.01/32(3). 6.Clearly, the said manganese ore cannot for the aforesaid reasons be held to fall within Heading 25.01/32(3) and that was the only case of the Revenue before the Tribunal, which u....