https://www.taxtmi.com/caselaws?id=73958 Button cells were held classifiable as dry electric batteries under Item 31(i) of the Central Excise Tariff, not as residuary goods under Item 68, because the decisive test is their function. The classification turned on whether the cells generate and transmit electrical energy to operate a device, not on their shape, raw material, manufacturing technology, or specific end use. As button cells, like other dry cells, cause current to flow between electrodes and are used to power watches, they fall within the battery entry, and the classification was in favour of the Revenue. en-us Wed, 06 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73958 Button cells were held classifiable as dry electric batteries under Item 31(i) of the Central Excise Tariff, not as residuary goods under Item 68, because the decisive test is their function. The classification turned on whether the cells generate and transmit electrical energy to operate a device, not on their shape, raw material, manufacturing technology, or specific end use. As button cells, like other dry cells, cause current to flow between electrodes and are used to power watches, they fall within the battery entry, and the classification was in favour of the Revenue. Case-Laws Central Excise Wed, 06 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73958