1995 (3) TMI 251

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.... for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  These are the appeals directed against the order dated 2-4-1985 passed by the Collector of Customs (Appeals), Madras. The issue relates to the classification of goods described as film lined electrode. The Customs House classified the goods under Heading 85.03 CTA '75 as part of dry cell battery whereas the claim of ....

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....part of batteries under Heading 85.03 CTA '75. 4. On a careful consideration of the submissions made, we find that the Tribunal had, after detailed consideration of the technical aspects and the scope of the two competing Tariff Headings - 85.03 and 85.18/27(1) had come to the conclusion as follows : "We observe that the goods had been described in the records as film lined electrodes. ....

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....cited by the appellants, carbon rod used in the cells has been described as under : "Carbon rod. - The carbon rod used in a cylindrical cell serves as the conductor of electricity for positive electrode, it also serves as a vent to gas to escape. Carbon rods are usually made of petroleum coke which is calcined, ground mixed with pitch. The "green" rods are baked form a hard carbon, having low e....

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.... of the material or substance and this part, therefore, does not advance the plea of the respondents. The second part of the interpretative rule deals with the goods of a given material or substance mentioned under any heading of the tariff and reference is to be taken to include a reference to goods consisting wholly or partly of such material or substance. This part again does not deal with the ....