- (1.)The question is whether the zinc flat forms that are produced by the appellants, who are battery manufacturers, for punching of callots therefrom are zinc sheets within the meaning of Tariff Entry 266(2).
(2.)It is the contention of the appellants that these flat forms are not marketable and, hence, not excisable goods. We find that, on an appreciation of the evidence on either side, the Tribunal, in the order under challenge, has taken a contrary view. It is not for us to re-assess the evidence; it would have been another thing if there was no evidence on behalf of the respondents.
(3.)Accordingly, the civil appeal is dismissed.