TaxTMI 
TaxTMI 
1989 (1) TMI 262
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....er heading 85.18/27(1)CTA as against the classification done by the customs authorities under heading 85.03 CTA. There was no dispute as regards the assessment for C.V. duty purposes. The Collector (Appeals) has disposed of the appeal by a brief order which is reproduced below for convenience of reference : "The drawing and B/E copy produced by the appellants establish that the items imported are film lined electrodes for cells. These are nothing but battery carbons in the form of rods and battery carbon is specifically mentioned in tariff heading 85.18/27(1) CTA. As such the appeal is allowed with consequential refund benefits." 2. Against this order of the Collector (Appeals), the revenue have come up in appeal. Based on the write-u....
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....p; x x x 7. x x x x 4. He pleaded that it will be seen from the write-up given by the respondents that the goods imported were composite articles which were in the nature of the components of the primary cell battery. These were not battery carbons. He stated that just because there is a carbon coating on one side, this did not make the article a battery carbon an....
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....nent which gives the goods their essential character, in so far as this criterion is applicable". 7. He stated that the battery carbons were specifically covered under tariff heading 85.18/27(1) CTA and since the goods imported have on one side of the zinc sheet a carbon layer which functions as carbon electrode in the cell and also since carbon electrodes are specifically under tariff heading 85.18/27(1) CTA, the goods imported should be considered as carbon electrodes for assessment purposes, notwithstanding, the fact that it was in combination with other materials in terms of Rule 2(b) of the interpretative rules. He was asked whether the suppliers had described the goods as carbon electrodes and whether the goods imported were known ....
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....is coated on a zinc plate and serves as the cathode current collector of the adjacent cell. Contacts to adjacent cells are made through the opening of the envelope when the cells are stacked in series. The flat cell construction is used for high voltage, low current application where space is important." 9. The learned JDR for the department pleaded that so far as the scientific authorities cited by the appellants are concerned, in fact they support his case inasmuch as it is clearly set out thereunder that the goods imported are something more than a carbon electrode and are components of the primary cell for the batteries. 10. The point that falls for consideration is whether the goods imported can be considered as carbon electrodes....
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....x to prevent lary creepage of electrolyte out of the cell." 14. So far as the articles which have been imported are concerned, these had been described as duplex electrodes and are not described as carbon electrodes or battery carbons. The respondents have pressed the interpretative Rule 2(b) in support of their plea for assessment. As pleaded by them, interpretative Rule 2(b) consists of two parts. The first part relates to the mention of material or substance under any heading and it has been set out that the reference to the material or substance shall be taken to include a reference to mixtures of that material or substance with other materials or substances. This part does not talk about the finished goods made out of the material o....