https://www.taxtmi.com/caselaws?id=93419 Electric storage batteries supplied to Bharat Earth Movers Limited were held not to qualify for nil rate of duty under Notification No. 1/90, because the exemption was confined to assemblies and sub-assemblies of specified motor vehicles manufactured for supply to the Defence Ministry. Compliance with Chapter X procedure was not in dispute; the decisive point was that the batteries did not answer the description of assemblies or sub-assemblies covered by the notification. The denial of exemption was therefore upheld, and the assessee's appeal was dismissed. en-us Mon, 21 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 12:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93419 Electric storage batteries supplied to Bharat Earth Movers Limited were held not to qualify for nil rate of duty under Notification No. 1/90, because the exemption was confined to assemblies and sub-assemblies of specified motor vehicles manufactured for supply to the Defence Ministry. Compliance with Chapter X procedure was not in dispute; the decisive point was that the batteries did not answer the description of assemblies or sub-assemblies covered by the notification. The denial of exemption was therefore upheld, and the assessee's appeal was dismissed. Case-Laws Central Excise Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93419