1997 (5) TMI 161 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that maintenance free rechargeable storage batteries are not consumer goods and are not covered by the Negative List of the relevant Import Policy. The lower appellate authority set aside the confiscation and fine imposed on the importers, stating that the batteries did not require a license for import. The Tribunal upheld this decision, citing a previous case involving Nickel Cadmium Rechargeable Batteries. The appeals by the Revenue were rejected.