- (1.) These appeals arise out of the judgments and orders of the Customs, excise and Gold (Control) Appellate tribunal. The principal order under challenge is in Civil 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 tolevy 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 contended that the said manganese ore fell under Heading 26. 01 (1. The tribunal noted that it was agreed position that the imported goods were "ore", "ore concentrate" and were "ore belonging to certain known 'mineralogical species' ". The tribunal, however, came to the conclusion that the said manganese ore was natural battery grade manganese dioxide classifiable under Heading 23. 02/32 (3.
(3.) For the appreciation of the controversy, it is necessary to set out certain provisions of the Tariff Ch. 25 which applies to goods which are in the crude state or which have been washed, crushed, etc. , but not subjected to any process other than a process specially mentioned 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. Ch. Note 2 of chapter 26 states that for the purpose of Heading 26. 01 metallic ores mean minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, or the fissile or radioactive metals of Chapter 28, or of the metals of Section XIV or XV even if they are intended for non- metallurgical purposes. Heading 26. 01 refers to metallic ores and concentrates; roasted iron pyrites. Sub-heading (1 covers those metallic ores as are not specified in sub-headings (2 to (4, Ch. 28 deals with inorganic chemicals, organic and inorganic compounds of precious metals or rare earth metals, of radioactive elements and of isotopes. Heading 28. 01/58 refers to chemical elements, inorganic chemical compounds and other products as specified in Notes 1 and 2 (with which we are not concerned). Sub-heading (1 deals with chemical elements and inorganic chemical compounds not elsewhere specified.;