https://www.taxtmi.com/caselaws?id=240369 Imported battery separator material remained classifiable under Heading 8507 90 90 where its intended use as a battery separator was undisputed, even though it was imported in roll form and had to be cut before use. The Tribunal applied its earlier ruling on similar goods, which had been affirmed on merits by the apex court, and treated the form of import as irrelevant to classification on these facts. The corresponding customs exemption under Notification No. 21/2002-Cus., as amended, was therefore available, and denial of the exemption on the ground of roll form was rejected. en-us Thu, 23 Aug 2012 00:00:00 +0530 Sun, 01 Dec 2013 20:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240369 Imported battery separator material remained classifiable under Heading 8507 90 90 where its intended use as a battery separator was undisputed, even though it was imported in roll form and had to be cut before use. The Tribunal applied its earlier ruling on similar goods, which had been affirmed on merits by the apex court, and treated the form of import as irrelevant to classification on these facts. The corresponding customs exemption under Notification No. 21/2002-Cus., as amended, was therefore available, and denial of the exemption on the ground of roll form was rejected. Case-Laws Customs Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240369