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2010 (9) TMI 739 - AT - CustomsConfiscation - Demand - Classification - exemption from duty under Customs Notification No. 21/05 and Central Excise Notification No. 6/06 - impugned goods were assessed and cleared under the Risk Management System on the basis of declaration by appellant-importer - The country of origin certificate produced along with the imported batteries also indicated that the goods were classifiable under CTH 8507 20 00 and the goods were described as batteries supplied from China - Held that: customs authorities have classified the impugned batteries under CTH 8507 20 00 which is a separate entry for the lead-acid batteries ruling out the claimed classification under CTH 8529 90 90 as parts of telephones - it is not in dispute that the impugned batteries cannot be held to be and classified as parts of IFW telephones - They weigh around 2.16 kgs each, are not and cannot be fixed inside the IFW telephones, have been separately imported, and the country of origin certificates describes them as batteries indicating HSN classification as 8507 20 00 - The appellants have also mis-declared the impugned batteries as parts of IFW telephones with a view to avail the claimed exemption instead of declaring the same as lead-acid batteries as indicated in the country of origin certificate - Decided against the assessee
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