TMI Blog1996 (4) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... stay petition are proposed to be disposed of by this common order, in view of the fact that the grounds canvased by both the sides fall within a short compas, which are adequate for disposal of the appeal itself. 2. The appellants are engaged in the manufacture of dry battery cells. They have declared cadmium as a raw material/component used in the manufacture of dry battery cell and claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be occurring at the intermediate stage, which go into the manufacture of cans, which in turn are used in the manufacture of dry battery cells. It is a settled law that a part of a part is also a part of the main product, expecially when it cannot be disputed that cadmium forms part of dry battery cells. It has to be construed as a component of the final product namely dry battery cell as per decl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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