TMI Blog2014 (12) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation has been listed, after hearing both sides, we find that the appeal itself can be finally decided since the issue involved lies in a short compass and even though learned A.R. opposed the final decision, yet he could not convincingly rebut the observations made by us that there is no merit in the case of the department. 2. The appellants imported batteries to be used for manufacture of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods mainly mobile handsets and phones required under the Customs (IGCRDMEG) Rules, 1996. We find that this stand has been taken by the Revenue on the ground that battery is not an essential part of the mobile phone. We take note of the fact 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 batter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry. Learned counsel pointed out that this has been rectified and the amended Bill of Entry has been produced as evidence. 5. The above observations would show that there is no case against the assessee at all. Accordingly, the appeal is allowed with consequential relief, if any, to the appellants. Stay application also stands disposed of. (Operative portion of the order has been pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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