A.J.F. D'Souza, Member (T)

1. This appeal was earlier heard on 19-10-1983 by a Special Bench. Since they could not agree with the ratio of the decision by another Special Bench in Order No. (1983 E.L.T. 1122), this Special Bench comprising five Members has been constituted by the President to decide the appeal.

2. The matter before the Bench originated in the Revision Application dated 27th August, 1975 transferred by the Government of India to the Tribunal to be heard as an appeal, pursuant to Section 131(B) (a) of Customs Act, 1962.

3. The issue that arises for our consideration is whether Malleable Iron Castings, imported by the appellants for further processing into motor parts fall within the purview of Item 25 : Iron in Any Crude Form including...or 26AA : Iron or Steel Products ... of the First Schedule to the Central Excises and Salt Act, 1944, in order that countervailing duty in terms of the rates prescribed in either of these items could be levied under Section 2A of the Indian Tariff Act, 1934. Six other appeals filed by the appellants in relation to consignments of similar goods decided by the common order-in-appeal of the Appellate Collector of Customs, Bombay are c