TaxTMI 
TaxTMI 
1996 (6) TMI 177
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....nts. Shri Mohd. Ali, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal which has been preferred against the order of the Collector of Customs (Appeals), Bombay is the eligibility of Nickel-cadmium batteries imported by the appellants herein for the benefit of exemption from payment of Excise duty in terms of Notificat....
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....fixed permanently on the PCB, they are recognised as stationary batteries and hence are entitled to the benefit of exemption from duty under Notification No. 16/55. 4. The case of the department is that since the imported cells are fitted into emergency lights which are portable, they cannot be considered as stationary batteries which by nature are heavy and generally used in power houses ....
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....y batteries what is relevant for the purpose of determining the eligibility of the goods imported to the benefit of the notification is whether they are stationary batteries i.e. whether they are designed for service in the fixed location. Fitting in a fixed location namely, fitting on the printed circuit board by soldering does not answer the question as to whether the secondary battery is a seco....
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....ied upon by the learned Counsel for the appellants is also not conclusive because it only states that the question whether Nickel-cadmium battery should be treated as stationary battery is to be decided by taking into account the definition in the ISI and the facts of each individual case. 7. The certificate dated 24-4-1986 issued by the Assistant Prof., Department of Electronics and Comme....