Battle tank parts exemption denied where insulated wires and cables were cleared in running length and not identifiable as parts.

Exemption for parts of battle tanks was confined to goods falling within the specified tariff chapters and capable of identification as such parts. Insulated wires and cables cleared in running length were not shown to be identifiable battle tank parts, and their general utility meant they could be used for other purposes as well. On that reasoning, the exemption was held unavailable for the cables and wires, and the issue was decided against the assessee.

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Issues: Whether insulated wires and cables cleared in running length were eligible for exemption as parts of battle tanks under the relevant notification.

Analysis: The exemption applied only to parts of battle tanks falling within the specified tariff chapters and used as such. Wires and cables cleared in running length were not shown to be identifiable as parts of battle tanks, and could also be used otherwise. The appellate authority's earlier adverse order on the same dispute had attained finality, and the Tribunal also followed its own earlier view that wires and cables cannot be treated as parts merely because they are supplied for a military undertaking.

Conclusion: The exemption was not available, and the issue was decided against the assessee.

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