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<h1>CEGAT Appellate Tribunal grants relief to battery manufacturers under Notification No. 71/68 despite marketability concerns.</h1> The Appellate Tribunal CEGAT, Bangalore allowed the appeal in favor of the appellants engaged in manufacturing lead acid storage batteries, granting them ... Rubber The Appellate Tribunal CEGAT, Bangalore allowed the appeal in favor of the appellants who were engaged in manufacturing lead acid storage batteries. The tribunal accepted the contention of the appellants regarding the exemption under Notification No. 71/68 and granted them relief. The issue of marketability was not conclusively settled, but the tribunal found merit in the arguments put forth by the appellants.