1988 (4) TMI 261 - AT - Central Excise

Summary

The Appellate Tribunal held that button cells are classified as electric batteries under CET Item 31(i) despite being silver oxide based and used in watches. The tribunal rejected the argument that button cells are electronic parts, emphasizing that their ability to generate electrical energy is key. Thus, the assessment for countervailing duty was ordered under Item 31(i) CET.