1986 (3) TMI 242

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..... Gopinath, SDR, for the Respondents. [Order per : K.L. Rekhi, Member (T)]. - The common question involved in these nine appeals is whether the Nickel Cadmium Cells imported by the appellants for use in the manufacture of walkie-talkie sets should be assessed under Heading 85.04 of the Customs Tariff Act, 1975, as done by the lower authorities, or under Heading 85.15(1) read with exemption N....

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....ickel Cadmium cells imported by them. But they draw a distinction saying that while electric accumulators usually use a liquid as the electrolyte the cells imported by them use Potassium Hydroxide in a paste form as electrolyte. 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 Dictio....

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....85.15, the exemption is not applicable to them. Accordingly, we confirm the assessment of basic customs duty made under Heading 85.04 and reject the appeals in so far as they relate to basic customs duty. 4. Except in the case of three appeals, viz. Appeals No. 1099, 1100 and 1101/85/B2, an additional claim for refund of countervailing duty was also made by the appellants. The claim was on....