1997 (1) TMI 79 - SC - Customs

Summary

The Supreme Court allowed the appeals filed by the Revenue against the order of the Customs, Excise & Gold (Control) Appellate Tribunal regarding the classification of electrolytic manganese dioxide under Heading 25.01/32(3) or 28.01/58(1). The Tribunal should have condoned the delay in filing the appeal and considered the matter on merits, as it had previously allowed similar appeals against the Collector of Appeals' order. The Court set aside the Tribunal's order, condoned the appeal delay, and restored the order of the Assistant Collector. No costs were awarded.