JUDGMENT

MAJMUDAR, J. -

These appeals arise out of a common judgment rendered by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, by which it disposed of ten appeals in all. Civil Appeals Nos. 4013-13A of 1985 challenge that part of the order of the Tribunal by which the appeals of the common appellant, namely, M/s Bombay Oil Industries Pvt. Ltd. were dismissed by the Tribunal; while the remaining four appellants seek to challenge the other part of the Tribunals order by which four appeals moved by the Collector of Customs, Bombay, against the present appellants concerned came to be allowed by the Tribunal.

2. The facts leading to these appeals may be noted at the outset to appreciate the grievance of the appellants. All these appellants had imported tallow being bleachable fancy tallow from foreign countries between 2-8-1976 and 2-9-1978 by different consignments. So far as common appellant M/s Bombay Oil Industries Pvt. Ltd. in CA Nos. 4013-13A of 1985 is concerned, it imported bleachable mutton tallow while the rest of the appellants imported bleachable fancy tallow which according to them was not mutton tallow. These imports were subject to customs duty under t