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2014 (12) TMI 497 - AT - Central ExciseImport of batteries to be used for manufacture of mobile handsets and similar phones - Availment of concessional rate of duty under Notification No. 21/2005-Cus dated 01.3.2005 superseded by Notification No. 23/2010-Cus dated 27.2.2010 - Held that:- There is no allegation that batteries are not used in the mobile handsets and phones manufactured and sold by them; there is no allegation that batteries are diverted; there is no allegation that batteries were not accounted for properly. The only allegation is that the batteries cannot be considered as part of mobile handsets and phones. In this regard, we find ourselves in agreement with the first submission that whether batteries can be considered as part or not is a question that would be decided by the Customs assessing authority and jurisdictional Central Excise officers do not have jurisdiction on it, prima facie, is correct. Further, we also find ourselves in agreement that it cannot be said that the appellants have not used the batteries for the purpose on which they were imported. batteries were received in an address different from the one indicated in the Bill of Entry - there is no case against the assessee at all - Decided in favour of assessee.
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