The Revenue sought to levy Customs duty upon the said manganese ore under Heading 25.01 /32 3 of the First Schedule to the Customs Tariff Act, 1975.
The appellants companytended that the said manganese ore fell under Heading 26.01 1 .
The Tribunal numbered that it was an agreed position that the imported goods were ore, ore.
The principal order under challenge is in Civil Appeal No.
They used such ore in the dry batteries which they made.
The appellants imported manganese ore from Moanda in Africa.
concentrate and were ore belonging to certain known mineralogical species.
These appeals arise out of the judgments and orders of the Customs, Excise and Gold Control Appellate Tribunal.
In the other appeal the aforementioned judgment and order was followed.
4169 of 1986.
The facts are similar and can be briefly stated.
