1988 (4) TMI 261

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.... Respondents. [Order per : H.R. Syiem, Member (T)]. - The appellants M/s. Punjab Anand Batteries contend that their goods are button cells and do not fall in CET Item 31(i) which covers only paper and metal jacket dry cell batteries. The button cells are totally different from ordinary cells used for torches and transistors in technology, raw materials, manufacturing process and even end use. T....

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..... There is an error in M/s. Punjab Anand's arguments. Item 31 (i) CET covers dry electric batteries and parts thereof. These button cells, like all dry cells, cause electricity to flow between their electrodes when the circuit is closed. In this, the principle is identical whether it is a button cell or a paper jacketed dry torch battery cell. Were it not for this, the electronic watch will not op....