1983 (7) TMI 315

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....the Respondent. ORDER The Revision Application dated 22-7-1980 against Order-in-Appeal No. C3/2513/1978, dated 23-2-1980, passed by the Appellate Collector of Customs, Madras, has been transferred by the Govt. of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962. 2. The appellants are an industrial concern manufacturing dry cell batteries. They i....

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....es and electrolysers are two different articles. Sub-heading (6) covers carbon electrodes for (1) furnaces and (2) electrolysers and not carbon electrodes for dry batteries. He rejected the appeal. 3. In the present appeal it is stated that the carbon rods become part of the battery only when they are embedded in manganese dioxide and a cap is fitted and hence they do not qualify, in the c....

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....ment Shri Ajwani cited Jackson's Dictionery of Electrical Engineering to show that electrolysis in the de-composition of electrolyte by the passage through it of a direct current and an electrolyte is usually either a liquid.......or a substance which is first dissolved in a suitable solvent usually water Battery carbons, according to the Explanatory Notes for Heading 85.24 may be in the form of r....