https://www.taxtmi.com/caselaws?id=84780 Nickel cadmium cells imported for use in walkie-talkie sets were held to fall under the specific tariff description for electric accumulators in Heading 85.04, because a specific heading prevails over a broader heading for the main equipment and the electrolyte form did not change their essential character. On that basis, Notification No. 172/77-Customs did not apply and the basic customs duty challenge failed. For countervailing duty, the batteries were treated as storage batteries falling under Item 31(2) of the Central Excise Tariff, so reassessment and consequential refund were directed in the specified appeals. en-us Thu, 06 Mar 1986 00:00:00 +0530 Mon, 25 Jul 2011 16:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84780 Nickel cadmium cells imported for use in walkie-talkie sets were held to fall under the specific tariff description for electric accumulators in Heading 85.04, because a specific heading prevails over a broader heading for the main equipment and the electrolyte form did not change their essential character. On that basis, Notification No. 172/77-Customs did not apply and the basic customs duty challenge failed. For countervailing duty, the batteries were treated as storage batteries falling under Item 31(2) of the Central Excise Tariff, so reassessment and consequential refund were directed in the specified appeals. Case-Laws Customs Thu, 06 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84780