https://www.taxtmi.com/caselaws?id=779209 Old and used lead acid batteries removed from ships during ship breaking were classified by their condition at clearance, not by possible recycling or end use by the buyer. Because the goods were cleared as batteries and not as lead waste or lead scrap, they fell under Chapter 85 rather than Chapter 78. Note 9 to Section XV, which deems manufacture for goods obtained by breaking up ships and falling within that Section, did not apply on these facts. Central excise duty was therefore not leviable, and the demand, interest and penalty were set aside. en-us Mon, 29 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779209 Old and used lead acid batteries removed from ships during ship breaking were classified by their condition at clearance, not by possible recycling or end use by the buyer. Because the goods were cleared as batteries and not as lead waste or lead scrap, they fell under Chapter 85 rather than Chapter 78. Note 9 to Section XV, which deems manufacture for goods obtained by breaking up ships and falling within that Section, did not apply on these facts. Central excise duty was therefore not leviable, and the demand, interest and penalty were set aside. Case-Laws Central Excise Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779209