TMI Blog1999 (5) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ade import of components of Quartz panel of wrist watches and claimed concessional rate of duty under the Notification No. 43/85-Cus. The benefit of notification wasextended in respect of components except the power cells. The appellants cleared the consignment of power cells on payment of duty and, thereafter, file a refund claim and the same was rejected by the Assistant Commissioner. The appellants filed appeal and the same was rejected. 3. Learned Counsel appearing on behalf of the appellants submits that the Notification No. 43/85-Cus. provides concessional rate of duty to the components of mechanical wrist watches and quartz analog wrist watches falling under Chapter 91 of the Schedule to the Customs Tariff and the Table annexed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submits that in this case the Tribunal held that battery is merely a source of power and cannot be considered as integral part of medical equipment. He, therefore, prays that the appeal be dismissed. Heard both sides. 5. In this case the dispute is regarding the benefit of Notification No. 43/85-Cus. to the power cells imported by the appellant along with com- ponents of quartz analog wrist watches. The contention of the appellant is that these are parts of wrist watches and the Notification No. 43/85-Cus. provides that component parts are exempted if these parts of analog watches falling under Chapter 91. On the other hand, the contention of the Revenue is that the power cells are not part of wrist watches and are classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment would not work without the battery, the battery, nevertheless, cannot be considered as part of the equipment but at best only accessory. In another case the Webel Telecommunication Industries vs Collector of Customs, Calcutta, reported in 1995 (76) ELT 163 (Tribunal), the Tribunal held that batteries for use in the manufacture of walkie-talkie sets are classifiable under Heading 85.04 of the Customs Tariff and are not entitled for the exemption under Notification No. 172/77-Cus. which covers parts of receiver sets. 6. The Notification No. 43/85-Cus. provides concessional rate of duty to the components or parts analog wrist watches falling under Chapter 91. The ratio of the above mentioned decisions discussed above is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various output and department claims that these motors fall under Chapter 8501.10 as motors of an output not exceeding 37 KVA. We note that department has not led any evidence to prove that the goods which have been alleged to be electric motors have a voltage not exceeding 375 KVA for classification under 8501.10. Moreover, we find considerable force in the argument of ld. Advocate that the impugned goods i.e. Rotor, Stator and Coil do not come into existence during the process of assembly of watch movements as an electric motor. Such a finding is not available in the present case. The goods imported areseparate primary batteries/cells. There is no dispute about it. It is also classifi-able under Tariff Heading 85.06 has not been contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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