1997 (1) TMI 208

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....ri R. Swaminathan, Consultant, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - These two appeals arise out of the same order of the Collector (Appeals) and are disposed off by this common order. 2.  The assessee manufacture Dry Cell Battery Jackets of tin and bottoms and tops of tin. The classification claimed by them was under Heading 8001.00. The Assistant Collector clas....

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....ng 8506 is based on the argument that Battery Cell Jacket and parts thereof are used solely as parts of Dry Battery Cell and would, therefore, correctly be classifiable in the same item as the parent entry for Dry Battery Cell. The Collector in his order has referred to Section XVI Note 1(J) which excludes from coverage thereof Articles of Chapter 82 or Chapter 83. Shri M. Haja Mohideen relied upo....