https://www.taxtmi.com/caselaws?id=120968 Battery separators imported in roll form and declared as PE battery separators were treated as classifiable under Heading 8507 because the HSN notes cover separators of any material, including those ready for use as parts of accumulators, and do not exclude roll form. The fact that the importer did not claim the correct sub-heading at import did not justify denial of an otherwise available unconditional exemption, particularly where later assessments of identical goods supported the same classification. The imported goods were therefore eligible for the concessional basic customs duty under the relevant notification. en-us Fri, 16 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120968 Battery separators imported in roll form and declared as PE battery separators were treated as classifiable under Heading 8507 because the HSN notes cover separators of any material, including those ready for use as parts of accumulators, and do not exclude roll form. The fact that the importer did not claim the correct sub-heading at import did not justify denial of an otherwise available unconditional exemption, particularly where later assessments of identical goods supported the same classification. The imported goods were therefore eligible for the concessional basic customs duty under the relevant notification. Case-Laws Customs Fri, 16 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120968