2004 (5) TMI 428

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..... and consequent setting aside of demand vide Order No. KIII/97/95 are being disposed by this common order. After hearing both sides and considering the issue, it is found - (a)     the item at S. No. 2 of Classification List No. 5/94 is declared to be - "BATTERY ASSY. FOR UPS (B.M.F. Batteries suitable for 55KVA Accupower along with standard accessories and racks for a load of 55 KVA/44KW for series backup (65AH, 30 cells)".           From the above description it is found that the entity in question is an assembly of batteries/cells and not a Battery simplicitor. The photograph shown of the assembly in the racks shows a bank of batteries linked up together with wires and ot .....

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..... being synonymous with "adaptable". As he points out, the word "adapted" should be referred to the manufactures which has been given, with a view to its use as part of machinery, a special shape or quality which need not have been given to it if it were being made for other use, than the fact that it is capable of such other use ought not to rule it out. We have therefore drawn a definition of "component parts" in which the second proviso in the existing provisions in the existing definition has been recommended on the views suggested by Mr. Herdy".           Accordingly "component parts" were stipulated is proposed definition as -            "(v .....

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..... te a battery. There is no material brought by Revenue to dispute the finding of facts arrived by the A.C. The Commissioner (Appeals) is considering the 'entity' to be classifiable under heading along with UPS if supplied together with entity at S. No. 1 of the list considering the same to be integrated. There is no reason therefore to hold the entity at S. No. 2 of the Classification List No. 5/94 to be liable for classification separately when not supplied/removed along with item at S. No. 1 of the said list. The finding arrived that the Battery Assembly would be an assembly of accumulator. Such a finding would be without any technical data to suggest. Classification and findings arrived without technical literature and support cannot be u .....

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