https://www.taxtmi.com/caselaws?id=84987 Nickel cadmium cells are treated as rechargeable storage batteries rather than dry batteries for tariff classification. The text states that they fall under Heading 85.04 of the Customs Tariff for customs duty purposes. For countervailing duty, the same goods are assessable under Item 31(2) of the Central Excise Tariff, because the dry battery exemption does not apply to storage batteries. Consequential relief follows from the lower tariff entry, in line with earlier tribunal orders in the same matter. en-us Fri, 04 Aug 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84987 Nickel cadmium cells are treated as rechargeable storage batteries rather than dry batteries for tariff classification. The text states that they fall under Heading 85.04 of the Customs Tariff for customs duty purposes. For countervailing duty, the same goods are assessable under Item 31(2) of the Central Excise Tariff, because the dry battery exemption does not apply to storage batteries. Consequential relief follows from the lower tariff entry, in line with earlier tribunal orders in the same matter. Case-Laws Customs Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84987