1994 (12) TMI 167

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....that the matter may be disposed of on merits. 2. Shri K.K. Jha, ld. SDR is present on behalf of the respondent. He pleaded that the product in dispute is Nickel Cadmium Cells and are assessable under Heading 85.04 at the rate of 100% + 35% + 5% CVD. Shri Jha pleaded that the matter is fully covered by the earlier decision of the Tribunal in appellant's own case vide Order No. 142-150/86-B2, dated 6-3-1986. He pleaded that in the said order it was stated that "Since the cells were storage batteries, their assessment should have been under sub-item (2) of Item 31 of CET which attracted the lower rate of 20%" and that the same ratio may be followed. 3. We have heard Shri K.K. Jha, ld. SDR and have gone through the records. The issue invo....

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....We do not consider that the nature of the electrolyte used would take the imported cells out of the general category "Electric accumulators". The technical book `A Dictionary on Electronics' by S. Handel, which the appellants showed us during the hearing, itself says that usually the accumulators use a liquid as electrolyte. This description itself leaves room for use of other electrolytes, i.e., in other than liquid form. Since Heading 85.04 is a separate and specific heading for the cells imported, we hold that the lower authorities were correct in classifying them under that heading. Their action is in conformity with the statutory scheme of classification of parts in the customs tariff and we confirm it. 3. Coming to the Exemption No....