TMI Blog2013 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 8507 90 90 as claimed by the importer or under Heading 7019 32 00 as determined by the Commissioner (Appeals) - Held that:- basis of the demand was that the imported material was not as such useable as battery separator and hence not classifiable under SH 8507.90. The whole controversy was revolving around the form in which the material was imported. The intended purpose of import ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 8507 90 90 as claimed by the importer or under Heading 7019 32 00 as determined by the Commissioner (Appeals). If the assessee s claim is accepted, they will be entitled to exemption under Notification No.21/2002-Cus. dated 1.3.2002 (Sl. No.503) as amended by Notification No.11/2005-Cus. dated 1.3.2005. This benefit obviously stands denied to the importer by the lower appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al had occasion to consider similar goods imported in roll form by another party, and extended the benefit of the above Notification to the goods after classifying it under SH 8507.90. The reference is to Exide Industries Ltd. vs. Commissioner: 2007 (212) E.L.T. 496 (Tri.-Chennai). The civil appeal filed by the department against the cited decision of the Tribunal was dismissed by the apex court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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