https://www.taxtmi.com/caselaws?id=92930 The Tribunal dismissed the Revenue's appeal regarding the interpretation of an import license for a Lead Acid Battery. It referred the question of law to the High Court of Madras to clarify whether the imported battery with rechargeable cells falls under the specified category in the license. The decision was based on technical definitions of cells and batteries, emphasizing the importance of accurate classification for importation purposes. The Tribunal's move to seek guidance from the High Court demonstrated a commitment to resolving the complexities of legal and factual considerations in the case. en-us Wed, 24 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92930 The Tribunal dismissed the Revenue's appeal regarding the interpretation of an import license for a Lead Acid Battery. It referred the question of law to the High Court of Madras to clarify whether the imported battery with rechargeable cells falls under the specified category in the license. The decision was based on technical definitions of cells and batteries, emphasizing the importance of accurate classification for importation purposes. The Tribunal's move to seek guidance from the High Court demonstrated a commitment to resolving the complexities of legal and factual considerations in the case. Case-Laws Customs Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92930