https://www.taxtmi.com/caselaws?id=166598 The Tribunal upheld the Department's classification of imported carbon rods as battery carbons under a specific sub-item for dry cell batteries, rejecting the appellants' argument that they should be classified under a sub-item for electrolysers. The Tribunal considered the operational principle of batteries and technical definitions, concluding that the goods were correctly classified as battery carbons based on the Explanatory Notes and trade practices. Consequently, the appeal was dismissed, affirming the duty assessment order. en-us Wed, 06 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 10:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166598 The Tribunal upheld the Department's classification of imported carbon rods as battery carbons under a specific sub-item for dry cell batteries, rejecting the appellants' argument that they should be classified under a sub-item for electrolysers. The Tribunal considered the operational principle of batteries and technical definitions, concluding that the goods were correctly classified as battery carbons based on the Explanatory Notes and trade practices. Consequently, the appeal was dismissed, affirming the duty assessment order. Case-Laws Customs Wed, 06 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166598