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2016 (6) TMI 917 - CESTAT BANGALORE

2016 (6) TMI 917 - CESTAT BANGALORE - TMI - Valuation - manufacture and sale of Dry Charged Batteries - inclusion of products viz., electrolyte and micro porous vent plug with float supplied as bought out items - whetehr electrolyte can be treated as a part of the battery - Held that:- HSN notes for the Chapter Heading 8507 clearly make a mention that electric accumulators (storage batteries) remain classified under Chapter 8507 even if they are presented without the electrolyte. This proves tha .....

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ut item only. - Items namely “electrolytes” and “micro porous vent plug with float” are not to be treated as parts/components of dry charged batteries, covered under Chapter 8507.00 of Central Excise Tariff, for the purpose of computation of assessable value for payment of duty of central excise. - No demand - Decided against the revenue. - E/613/2003-DB - Final Order No. 20436/ 2016 - Dated:- 14-6-2016 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER Shri N. Jagdish .....

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ise Tariff. 2. The Revenue has been represented by the learned AR Shri N. Jagdish whose main arguments inter alia are as follows: M/s. Southern Batteries (P) Ltd. Manufacturers of batteries falling CH.8507.00 had cleared the batteries in both charged as well as uncharged condition and parts thereof on payment of duty. In the case of dry/uncharged batteries, the value of electrolyte and Micro porous vent plug with float cleared as accessories along with the batteries had not been included in the .....

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be unfit for use and in respect of Micro porous vent with float the same is specially designed for the electric accumulators to vent out the gases generated during charing or discharging of batteries and present busting due to build up of internal pressure. Therefore the assessee ought to have included the value of the said accessories in the assessable value of the dry batteries. 3. The respondent represented by the learned Advocate, Shri M. Narayana has mainly argued as follows: The batteries .....

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h submissions that the dry charged batteries are marketable as such without electrolyte. Electrolyte is not a part of battery when batteries are supplied without electrolyte. They are relying on the following decisions of higher judicial fora: a) Collector of Central Excise, Pune Vs. Kishor Pumps Pvt. Ltd. [1997 (91) E.L.T. 91 (Tri.)] b) Beacon Weir Ltd. Vs. CCE, Madras [1997 (95) E.L.T. 140 (Tri.)] 4. All the facts on record and the submissions of both the sides along with case laws cited have .....

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sable value of the batteries manufactured and cleared by the assessee and accordingly dropped the entire demand issued by the show-cause notice dated 22.03.2002. 5.1. From the literature especially the technical article written by P.G. Balakrishnan it is clear that the dry charged batteries can be supplied separately without any electrolytes. In the subject case it is on record that the supplies of the batteries without electrolyte have been made as per the orders of their customer, who is Tata .....

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electrolytes, if choose to do so, separately. We find on record that there has not been any cenvat credit taken for the electrolytes supplied separately and the electrolyte has been supplied by the respondent in separate packing as a bought out item only. 5.3. Further in the case of other item namely micro porous vent plug with float , the Revenue says that this item is also required to be included in the assessable value of the subject goods. We find that respondent has supplied this item namel .....

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as they had been supplied additional components/items to the customers as bought out items. It is also on record that no cenvat credit had been taken by the respondent for these items. 5.4. We have carefully gone through the impugned order in case of both the items namely electrolytes and micro porous vent plug with float . Impugned order has given justifiable reasons that why the value of these two items is not includible in the assessable value of the subject goods namely dry charged batteries .....

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