https://www.taxtmi.com/caselaws?id=90390 The Appellate Tribunal CEGAT, Madras, held that batteries comprising rechargeable cells could be imported against the description of rechargeable cells, rejecting the Lower Authority's differentiation between them. The Tribunal found that the terms "battery" and "cell" are often used interchangeably and that the imported rechargeable batteries containing cells fell within the scope of the entry. The Tribunal referred the question of law to the High Court for clarification on whether the lead acid battery imported was covered by the Import Licence. en-us Tue, 15 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90390 The Appellate Tribunal CEGAT, Madras, held that batteries comprising rechargeable cells could be imported against the description of rechargeable cells, rejecting the Lower Authority's differentiation between them. The Tribunal found that the terms "battery" and "cell" are often used interchangeably and that the imported rechargeable batteries containing cells fell within the scope of the entry. The Tribunal referred the question of law to the High Court for clarification on whether the lead acid battery imported was covered by the Import Licence. Case-Laws Customs Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90390