1996 (9) TMI 374

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..... ber (T)]. This appeal is directed against order dated 26-4-1988 of Collector of Customs (Appeals). 2. The appellants imported a consignment described as duplex electrodes for the manufacture of dry cell battery. These were classified by Customs authorities under the Heading 85.06. The appellants claim for assessment of these goods under the Heading 8545.90 instead of Heading 8506.90 under .....

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..... rbon does not contribute to the main function and, therefore, these goods are rightly classifiable under Heading 8506.90 under the new tariff as parts of primary cells and primary batteries. 5. We have heard both sides. We find from the letter dated 20-12-1986 from M/s. National Carbon Company placed in the appeal papers that film lined electrode consists of 3 ingredients, i.e., zinc, carbonecio .....

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