1997 (3) TMI 259

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....ts. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal dated 26-11-1987 passed by Collector (Appeals). The Respondent imported rechargeable battery and claimed benefit of Notification No. 235/83 on the ground that these batteries were part of medical electronic equipment. 2. Arguing on behalf of the Revenue the ld. D.R. submits that the go....

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....equipment. There is no dispute about the parts as are specifically excluded. The basic question is whether such batteries can be considered as parts of electronic medical equipment. It has been contended before us that catalogue itself indicates that the batteries had various application and it is of general nature and not designed for any particular instance. We find that the battery is merely a ....