1997 (3) TMI 259

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..... s directed against the Order-in-Appeal dated 26-11-1987 passed by Collector (Appeals). The Respondent imported rechargeable battery and claimed benefit of Notification No. 235/83 on the ground that these batteries were part of medical electronic equipment. 2. Arguing on behalf of the Revenue the ld. D.R. submits that the goods are correctly classifiable under Heading 85.05 as batteries. These ar .....

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..... c question is whether such batteries can be considered as parts of electronic medical equipment. It has been contended before us that catalogue itself indicates that the batteries had various application and it is of general nature and not designed for any particular instance. We find that the battery is merely a source of power and cannot be considered as integral part of electronic medical equip .....

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