COLLECTOR OF CUSTOMS APPEALS Vs. MALA INTERNATIONAL

JUDGEMENT

(1.) THESE four appeals arise out of a common order of S.A. Kader, J., made in W.P. Nos. 3059 to 3062 of 1984, dated 7-10-1988. Aggrieved by the common order of S.A. Kader, J., the Revenue has come up by way of these writ appeals.

(2.) THE only point that arises for our decision in all these four appeals revolves round the meaning to be given to the heading 'the groundnut' occurring under description of article in Heading No. 20 to the Second Schedule - Export Tariff. Heading No. 20 reads as follows :

(3.) IN the result, the appeals fail and are accordingly dismissed. There will be no order as to costs.