https://www.taxtmi.com/caselaws?id=83855 Nickel cadmium cells imported for use in walkie-talkie sets were treated as electric accumulators and classified under Heading 85.04, because the specific tariff heading prevailed over the claimed exemption under Notification No. 172/77-Cus., which did not extend to goods outside Heading 85.15. On countervailing duty, the goods were treated as storage batteries for excise purposes, so reassessment under Item 31(2) of the Central Excise Tariff was required with consequential refund. The result was that customs classification remained unchanged, but the excise-side duty treatment was adjusted in favour of the importer. en-us Tue, 06 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 13:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83855 Nickel cadmium cells imported for use in walkie-talkie sets were treated as electric accumulators and classified under Heading 85.04, because the specific tariff heading prevailed over the claimed exemption under Notification No. 172/77-Cus., which did not extend to goods outside Heading 85.15. On countervailing duty, the goods were treated as storage batteries for excise purposes, so reassessment under Item 31(2) of the Central Excise Tariff was required with consequential refund. The result was that customs classification remained unchanged, but the excise-side duty treatment was adjusted in favour of the importer. Case-Laws Customs Tue, 06 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83855