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Issues: Whether imported fibre glass sheets in running length, presented as battery separator material, were classifiable as battery separators under Heading 8507 and entitled to the exemption applicable to battery separators.
Analysis: The imported goods were not in the finished cut-to-size form, but the decisive test was whether, in the form imported, they were commercially and functionally suited for use as battery separators. The applicable HSN notes to Heading 85.07 recognised battery separators of any material, including goods in forms ready for use, and did not exclude roll form merely because further cutting was required. The Tribunal followed its earlier decision on identical classification issues and held that the goods' use by battery manufacturers as separators, together with their functional identity, governed classification.
Conclusion: The goods were correctly classifiable as battery separators under Heading 8507 and were eligible for the corresponding exemption, in favour of the assessee.
Ratio Decidendi: For tariff classification of goods used as battery separators, functional identity and readiness for use in the imported form prevail over the fact that the goods are supplied in running length or require cutting before use.
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