https://www.taxtmi.com/caselaws?id=90070 A battery eliminator was treated as a static converter because it converted alternating current into direct current and reduced voltage, so classification under Tariff Heading 85.04 was upheld and exemption under Notification No. 175/86 was denied. The argument that it was merely a transistor-set part under a different heading was rejected. Marketability was also established because the goods had in fact been sold to another concern, defeating the non-marketable plea. Duty liability and denial of exemption were maintained, but the penalty was reduced having regard to the assessee's small-scale status. en-us Fri, 03 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90070 A battery eliminator was treated as a static converter because it converted alternating current into direct current and reduced voltage, so classification under Tariff Heading 85.04 was upheld and exemption under Notification No. 175/86 was denied. The argument that it was merely a transistor-set part under a different heading was rejected. Marketability was also established because the goods had in fact been sold to another concern, defeating the non-marketable plea. Duty liability and denial of exemption were maintained, but the penalty was reduced having regard to the assessee's small-scale status. Case-Laws Central Excise Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90070