https://www.taxtmi.com/caselaws?id=84263 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of goods described as film lined electrodes under Heading 85.03 CTA '75 as part of primary cells and parts thereof. The Tribunal determined that the goods were intended to form primary cells for flat dry cell batteries, requiring a jacket for separation to complete the unit cell. It rejected the appellants' claim for classification under 85.18/27(1) CTA '75 for carbon brushes or electrodes, emphasizing the technical aspects and interpretative rules, ultimately affirming the Collector's classification under 85.03. en-us Thu, 23 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84263 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of goods described as film lined electrodes under Heading 85.03 CTA '75 as part of primary cells and parts thereof. The Tribunal determined that the goods were intended to form primary cells for flat dry cell batteries, requiring a jacket for separation to complete the unit cell. It rejected the appellants' claim for classification under 85.18/27(1) CTA '75 for carbon brushes or electrodes, emphasizing the technical aspects and interpretative rules, ultimately affirming the Collector's classification under 85.03. Case-Laws Customs Thu, 23 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84263