https://www.taxtmi.com/caselaws?id=92997 The Appellate Tribunal upheld the decision of the Collector of Central Excise (Appeals) regarding the classification of printed sheets for manufacturing dry cell battery jackets. The Tribunal found that the sheets, although intended for battery production, were not considered parts of batteries at clearance. It emphasized considering goods' nature upon clearance and consumer perspective for tax classification. The Tribunal dismissed the Revenue's appeal, affirming the initial classification of the sheets. en-us Fri, 30 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92997 The Appellate Tribunal upheld the decision of the Collector of Central Excise (Appeals) regarding the classification of printed sheets for manufacturing dry cell battery jackets. The Tribunal found that the sheets, although intended for battery production, were not considered parts of batteries at clearance. It emphasized considering goods' nature upon clearance and consumer perspective for tax classification. The Tribunal dismissed the Revenue's appeal, affirming the initial classification of the sheets. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92997