https://www.taxtmi.com/caselaws?id=86353 Dry cell battery jackets, tops and bottoms were held not classifiable under Heading 8506.00 because they were not treated as parts of dry battery cells for tariff purposes, and Section XVI Note 1(J) excluded articles falling under Chapter 83. Heading 8309 was also rejected because the tops and bottoms did not answer the description of stoppers, caps, lids or seals. The classification under Heading 8312 was therefore accepted as the appropriate tariff entry, leaving the common classification dispute decided against the Revenue and in favour of the assessee on that aspect. en-us Wed, 15 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86353 Dry cell battery jackets, tops and bottoms were held not classifiable under Heading 8506.00 because they were not treated as parts of dry battery cells for tariff purposes, and Section XVI Note 1(J) excluded articles falling under Chapter 83. Heading 8309 was also rejected because the tops and bottoms did not answer the description of stoppers, caps, lids or seals. The classification under Heading 8312 was therefore accepted as the appropriate tariff entry, leaving the common classification dispute decided against the Revenue and in favour of the assessee on that aspect. Case-Laws Central Excise Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86353