1997 (5) TMI 161

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..... ]. The common issues for determination in all these appeals, arising out of separate orders passed by the Collector (Appeals) is whether the imported goods viz. maintenance free rechargeable storage batteries are consumer goods or not and whether they are hit by the Negative List of the relevant Import Policy - the adjudicating authority had held that the items were consumer goods since they .....

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..... ing charging and stores it as such. This chemical energy is re-converted into electrical energy during discharge. This cycle is repeated several times during the life of a battery. The lower appellate authority has distinguished between the items imported which have been classified under Heading 85.07 of the Customs Tariff Act, 1975 as Accumulators, and Dry Cells or Button Cells. The HSN Explanato .....

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