https://www.taxtmi.com/caselaws?id=73291 Imported carbon rods used in dry cell battery manufacture were held classifiable under Item 68, not Item 67, because graphite is a distinct material and Item 67 covered only graphite electrodes and anodes. The department failed to prove that the disputed consignments fell within Item 67, particularly as the test reports relied on were not disclosed, related to other consignments, and no samples from the disputed goods were produced for verification. Tariff advice and a trade notice also supported Item 68 classification for carbon rods. The appellants were therefore entitled to refund and consequential relief. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73291 Imported carbon rods used in dry cell battery manufacture were held classifiable under Item 68, not Item 67, because graphite is a distinct material and Item 67 covered only graphite electrodes and anodes. The department failed to prove that the disputed consignments fell within Item 67, particularly as the test reports relied on were not disclosed, related to other consignments, and no samples from the disputed goods were produced for verification. Tariff advice and a trade notice also supported Item 68 classification for carbon rods. The appellants were therefore entitled to refund and consequential relief. Case-Laws Central Excise Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73291