TaxTMI 
TaxTMI 
1997 (4) TMI 263
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...., after his prolonged absence was reverted back to his parent department. Accordingly, therefore, the matter was re-listed for hearing afresh. 2. The issue decided by the Tribunal was in the context of the entry in the Import and Export Policy relating to rechargeable cells and dry batteries - all types. The appellants have imported batteries rechargeable and is comprised of a number of cells. The issue posed before the Tribunal was whether against the description rechargeable cells a battery comprising of rechargeable cells could be imported and there is no dispute that the goods are wet batteries and not dry batteries. The Tribunal took note of the reasoning of the learned lower authority in the order impugned before the Tribunal ....
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....ng rechargeable cells and hence their goods were covered by the licence. I find considerable force in the above reasoning. On the other hand, the Lower Authority has gone at a tangent by dwelling on the question whether the batteries imported could be considered as dry. It was actually nobody's case that the batteries imported were dry batteries or the batteries imported are not rechargeable. The goods were described in the invoice as "re-chargeable cells/batteries." 3. The point of law referred to by the learned Collector in this regard is as under : M/s. Systems & Components, Bangalore imported Sealed lead acid batteries which are nothing but wet batteries and sought clearance against special import licence Sl. No. 30 of Specia....
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....glomeration of such individual entities. Even in HSN Explanatory Notes under 85.06 and 85.07 in page 1452 it has been mentioned that "cells may be grouped together in batteries, either in series or parallel or a combination of both" and again in page 1454 it has been stated that "Accumulators consist of essentially of a container holding the electrolyte in which are immersed two electrodes fitted with terminals for connection to an external circuit. In many the containers may be sub-divided, each sub-divisions (cell) being an accumulator in itself, these cells are usually connected together in series to produce a higher voltage. A number of cells so connected is called a "battery." Though cell and battery perform the same function, they ....
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....etation of the same. He pleads, if there is any doubt, the Department could have referred the matter to the DCFT for clarification. 6. We have considered the pleas of both the sides. We observe that the term battery and cell and storage battery and storage cell as defined in McGraw-Hill Dictionary as under : STORAGE BATTERY :- (Elec) A connected group of two or more storage cells or a single storage cell. Also known as accumulator; accumulator battery; re-chargeable battery; secondary battery. STORAGE CELL :- (Elec) An electrolytic Cell for generating electric energy, in which the cell after being discharged may be restored to a charged condition by sending a current through it in a direction opposite....