Battery separators in roll form qualified under Heading 8507 and secured concessional customs duty benefit.

Battery separators imported in roll form and declared as PE battery separators were treated as classifiable under Heading 8507 because the HSN notes cover separators of any material, including those ready for use as parts of accumulators, and do not exclude roll form. The fact that the importer did not claim the correct sub-heading at import did not justify denial of an otherwise available unconditional exemption, particularly where later assessments of identical goods supported the same classification. The imported goods were therefore eligible for the concessional basic customs duty under the relevant notification.

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Issues: Whether battery separators imported in roll form and declared as PE battery separators were classifiable under Chapter Heading 8507 and entitled to concessional basic customs duty under Notification No. 11/05 dated 1-3-05 amending Notification No. 21/02 dated 1-3-02.

Analysis: The goods were declared as PE battery separators and were imported in rolls ready for use in the manufacture of batteries. The HSN notes to Heading 85.07 describe separators of any material, including those cut into rectangles, as parts of accumulators when they meet the technical specifications and are ready for use, and do not exclude separators in roll form. The fact that the importer had not claimed the correct sub-heading at the time of import did not justify denial of an unconditional exemption otherwise available, and subsequent assessments of identical goods supported the same classification and benefit.

Conclusion: The imported goods were battery separators falling under Heading 8507 and were eligible for the concessional rate of duty under the relevant notification. The issue is decided in favour of the assessee.

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