https://www.taxtmi.com/caselaws?id=43208 Plastic battery tops or cap seals were treated as outside Tariff Item 42 because their function was to cover battery cells and prevent leakage, corrosion and short circuit, not to prevent pilferage, substitution or tampering. They were also not classifiable under Tariff Heading 85.06 as primary cells, primary batteries, or parts thereof, since the heading did not extend to battery tops or parts of parts. The article further notes that once the foundational classification failed, the show cause notice under the excise law could not be sustained on that basis, and consequential departmental proceedings were unsustainable. en-us Wed, 11 Sep 1991 00:00:00 +0530 Wed, 16 Jun 2010 17:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43208 Plastic battery tops or cap seals were treated as outside Tariff Item 42 because their function was to cover battery cells and prevent leakage, corrosion and short circuit, not to prevent pilferage, substitution or tampering. They were also not classifiable under Tariff Heading 85.06 as primary cells, primary batteries, or parts thereof, since the heading did not extend to battery tops or parts of parts. The article further notes that once the foundational classification failed, the show cause notice under the excise law could not be sustained on that basis, and consequential departmental proceedings were unsustainable. Case-Laws Central Excise Wed, 11 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43208