https://www.taxtmi.com/caselaws?id=72599 In tariff classification, a single dry cell may be treated as a dry battery where common parlance and accepted technical usage recognise it as an electrical energy-producing device. The analysis notes that although a battery can, in strict technical sense, mean an assembly of cells, market understanding and ordinary speech also support classifying a single cell as a battery. The benefit-of-doubt principle was considered inapplicable because the evidence did not show real ambiguity. On that approach, a single dry cell falls under tariff item 31(1) as a dry battery, and the assessee's claim fails. en-us Fri, 17 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72599 In tariff classification, a single dry cell may be treated as a dry battery where common parlance and accepted technical usage recognise it as an electrical energy-producing device. The analysis notes that although a battery can, in strict technical sense, mean an assembly of cells, market understanding and ordinary speech also support classifying a single cell as a battery. The benefit-of-doubt principle was considered inapplicable because the evidence did not show real ambiguity. On that approach, a single dry cell falls under tariff item 31(1) as a dry battery, and the assessee's claim fails. Case-Laws Central Excise Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72599