1986 (3) TMI 242

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..... ekhi, Member (T)]. The common question involved in these nine appeals is whether the Nickel Cadmium Cells imported by the appellants for use in the manufacture of walkie-talkie sets should be assessed under Heading 85.04 of the Customs Tariff Act, 1975, as done by the lower authorities, or under Heading 85.15(1) read with exemption Notification No. 172/77-Customs, dated 8-8-1977, as claimed .....

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..... saying that while electric accumulators usually use a liquid as the electrolyte the cells imported by them use Potassium Hydroxide in a paste form as electrolyte. We do not consider that the nature of the electrolyte used would take the imported cells out of the general category electric accumulators . The technical book, A Dictionary on Electronics by S. Handel, which the appellants showed us .....

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..... the assessment of basic customs duty made under Heading 85.04 and reject the appeals in so far as they relate to basic customs duty. 4. Except in the case of three appeals, viz. Appeals No. 1099, 1100 and 1101/85/B2, an additional claim for refund of countervailing duty was also made by the appellants. The claim was on the ground that 20% duty should have been charged by virtue of exemption Not .....

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