1995 (8) TMI 164 - AT - Customs

Summary

The appeals arose from a dispute over the classification and duty assessment of Nickel Cadmium Cells imported for Walkie-Talkie Sets. The Tribunal held that the cells should be classified under Heading 85.04 for Customs duty and under Item 31(2) of Central Excise Tariff for C.V. Duty. The appellants were granted a refund based on this classification. The appeals were partly allowed, and the appellants were entitled to consequential relief.