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The CESTAT allowed the appeal and set aside the impugned order, holding that the appellant's goods-old and used lead acid batteries recovered from ships-are classifiable under Chapter Heading 85.07, not as lead waste or scrap under Chapter Heading 78.02. The Tribunal found the appellant merely cleared intact lead acid batteries to licensed processors (who held Pollution Control Board permissions) and did not undertake on-site processing that would convert them into lead scrap; accordingly Note 9 to Section XV did not operate to treat the activity as manufacture. As cleared in their existing form, the goods are not exigible to central excise duty.
The CESTAT allowed the appeal and set aside the impugned order, holding that the appellant's goods-old and used lead acid batteries recovered from ships-are classifiable under Chapter Heading 85.07, not as lead waste or scrap under Chapter Heading 78.02. The Tribunal found the appellant merely cleared intact lead acid batteries to licensed processors (who held Pollution Control Board permissions) and did not undertake on-site processing that would convert them into lead scrap; accordingly Note 9 to Section XV did not operate to treat the activity as manufacture. As cleared in their existing form, the goods are not exigible to central excise duty.
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