Stationary battery exemption denied where nickel-cadmium batteries were functionally used in portable emergency lights.

Nickel-cadmium batteries imported for use in emergency lights were held not to qualify as "stationary batteries" for exemption under Notification No. 16/55 dated 18-4-1955. The controlling test was whether the goods were designed for service in a fixed location, and mere soldering on a printed circuit board or placement inside an emergency light was not enough to change their character. Their commercial and functional use in movable emergency lights and other portable applications showed they were not designed for fixed-location service. The materials produced by the importer did not establish commercial recognition as stationary batteries, so the exemption claim failed.

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Issues: Whether nickel-cadmium batteries imported and used in emergency lights qualify as "stationary batteries" so as to obtain exemption under Notification No. 16/55 dated 18-4-1955.

Analysis: The controlling test was whether the batteries were designed for service in a fixed location. The fact that the batteries were soldered on a printed circuit board or fitted inside an emergency light did not by itself establish that they were stationary batteries. The relevant commercial and functional character of the goods showed that they were used in movable emergency lights and other portable applications, which did not satisfy the requirement of being designed for fixed-location service. Materials relied upon by the importer did not conclusively prove commercial recognition as stationary batteries, and the departmental view was found consistent with the notification's scope.

Conclusion: The imported nickel-cadmium batteries were not entitled to exemption under Notification No. 16/55 dated 18-4-1955, and the denial of the benefit was upheld.

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