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2017 (2) TMI 770 - AT - Central ExciseExemption under N/N. 167/71-CE dated 11-9-1971 - High Energy Storage Primary Batteries - Held that: - reliance placed in the case of HIGH ENERGY BATTERIES (I) LTD. Versus COLLECTOR OF CENTRAL EXCISE, TRICHY [1997 (5) TMI 151 - CEGAT, NEW DELHI], where similar issue was decided and it was held that the laboratory of the appellants’ factory, who are engaged in commercial production, of high energy storage batteries and sale thereof, cannot be held to be an institute which is of a technical educational or research type - exemption rightly denied - appeal dismissed - decided against appellant.
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