2013 (12) TMI 34

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..... : P.G. Chacko; The short question arising for consideration in this case is whether the goods imported by them and declared as battery separator in the relevant Bills of Entry (filed in March - April, 2006) should be classified 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 .....

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..... Heading 8507. The learned Superintendent (AR) has put across this case of the department to us. 3. Further, the learned counsel for the appellant seeks to counter the above case of the department by submitting that this Tribunal 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 .....

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..... pose of import (battery separator) was not in dispute. The present case is no different. Therefore we set aside the impugned order and allow this appeal after holding that the material imported by the appellant in March-April 2006 was classifiable under Heading 8507 90 90 and hence eligible for the benefit of the relevant Notification and further that this benefit cannot be denied on the ground th .....

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