JUDGMENT

K. Venkataswami, J.-The appellant as well as the question of law is common in all these appeals. For that reason, the Customs, Excise and Gold (Control) Appellate Tribunal. New Delhi, (hereinafter referred to as the Tribunal) has disposed of the appeals by common order. Hence, these appeals are disposed of by this common judgment.

2. Brief facts leading to the filing of these appeals are the following :

The appellant-Corporation imported six consignments of goods (Pre mix of vitamin Ad-3 Mix (feed grade) at Bombay and seven consignments of similar goods at Calcutta. These consignments were assessed to duty under the heading 29:01/45(17) of the Customs Tariff Act, 1975 read with Item 68 of Central Excise Tariff Act. The Corporation paid the duty. Latter on it claimed refund of the duty paid as countervailing duty contending inter alia that the goods imported were classifiable under item 23:01/07 as Animal Feed and as per notification 234/82-CE dated 1.11.82, those goods were exempted from levy of duty. Accordingly, applications were filed for refund of the countervailing duty/additional duty paid on such imports. The concerned Assistant Collector (Refunds) rejected the clai