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TMI Blog1996 (6) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in this appeal which has been preferred against the order of the Collector of Customs (Appeals), Bombay is the eligibility of Nickel-cadmium batteries imported by the appellants herein for the benefit of exemption from payment of Excise duty in terms of Notification No. 16/55, dated 18-4-1955 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised as stationary batteries and hence are entitled to the benefit of exemption from duty under Notification No. 16/55. 4. The case of the department is that since the imported cells are fitted into emergency lights which are portable, they cannot be considered as stationary batteries which by nature are heavy and generally used in power houses or power-generating plants for electricity storage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the eligibility of the goods imported to the benefit of the notification is whether they are stationary batteries i.e. whether they are designed for service in the fixed location. Fitting in a fixed location namely, fitting on the printed circuit board by soldering does not answer the question as to whether the secondary battery is a secondary battery. The expression `designed for service in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusive because it only states that the question whether Nickel-cadmium battery should be treated as stationary battery is to be decided by taking into account the definition in the ISI and the facts of each individual case. 7. The certificate dated 24-4-1986 issued by the Assistant Prof., Department of Electronics and Commercial Engg., Jodhpur University cannot be relied upon as it is a docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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