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TMI Blog1983 (7) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... against Order-in-Appeal No. C3/2513/1978, dated 23-2-1980, passed by the Appellate Collector of Customs, Madras, has been transferred by the Govt. of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962. 2. The appellants are an industrial concern manufacturing dry cell batteries. They imported 651 packages of carbon rods, which were cleared under B/E. No. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s carbon electrodes for (1) furnaces and (2) electrolysers and not carbon electrodes for dry batteries. He rejected the appeal. 3. In the present appeal it is stated that the carbon rods become part of the battery only when they are embedded in manganese dioxide and a cap is fitted and hence they do not qualify, in the condition in which they are imported, for assessment as battery carbons unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrolysis in the de-composition of electrolyte by the passage through it of a direct current and an electrolyte is usually either a liquid.......or a substance which is first dissolved in a suitable solvent usually water Battery carbons, according to the Explanatory Notes for Heading 85.24 may be in the form of rods, plates, tubes etc., while carbon electrodes for electrolysis are in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds do not become part of the battery i.e., electrodes, till they are processed embedded in manganese dioxide and cap is fitted. Keeping in mind the Explanatory Notes in the BTN given to `Carbon electrodes for electrolysis and battery carbons under Heading 85.24 (which is merged in CT Act Heading 85.18/27) we accept the department s contention that the subject goods are correctly classifiable as b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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