https://www.taxtmi.com/caselaws?id=86325 An exemption notification covering electric batteries commercially known as stationary batteries was construed strictly and held not to extend to separately manufactured parts of storage batteries supplied for use in battery manufacture. A remand for alleged breach of natural justice was rejected because personal hearing had been granted and no denial of hearing had been raised in the appeal below. The claim that the goods were classifiable as articles of plastic rather than under Item 31(3) of the Old Central Excise Tariff was also rejected, as the goods had consistently been treated under Item 31 and were specially made for storage batteries. en-us Mon, 07 Jul 1997 00:00:00 +0530 Wed, 24 Aug 2011 10:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86325 An exemption notification covering electric batteries commercially known as stationary batteries was construed strictly and held not to extend to separately manufactured parts of storage batteries supplied for use in battery manufacture. A remand for alleged breach of natural justice was rejected because personal hearing had been granted and no denial of hearing had been raised in the appeal below. The claim that the goods were classifiable as articles of plastic rather than under Item 31(3) of the Old Central Excise Tariff was also rejected, as the goods had consistently been treated under Item 31 and were specially made for storage batteries. Case-Laws Central Excise Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86325