1997 (1) TMI 79

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent even though duly served. These appeals are directed against the impugned order dated March 25, 1987 passed by the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal). The respondent-company is a manufacturer of dry batteries and in connection with the said batteries a question arose as to whether the electrolytic manganese dioxide is to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeals against the order of the Collector of Appeals and holding that the electrolytic Manganese dioxide is classifiable under [Heading] 28.01/58(1) has been upheld by this Court. 2. Having regard to the fact that the Tribunal had earlier allowed the appeals against the same order of the Collector of Appeals and the view of the Tribunal has been upheld by this Court, we are of the view that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X