1995 (8) TMI 164

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.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals arise from the common order passed by the Collector (Appeals), Calcutta. The appellants are engaged in manufacturing sophisticated vital Walkie-Talkie Sets against Industrial Licence for the use of Indian Air Force, Para-military Forces, State Police Organisations and various Government Companies and Govt. Depar....

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....r rejected their claim as unsubstantiated. The Collector (Appeals) also rejected the appeal on the ground that the item refers as Nickel Cadmium Cells and from the literature it is cleared that there is no reference anywhere that the same is a component of Radio Telephone Set. 2. When the case was taken up for hearing, the appellant was not present. They have sent a letter seeking the case....

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....cells being storage batteries, their assessment should have been under sub-item (2) of Item 31 of the Central Excise Tariff which attracted the lower rate of 20% - the same rate which the appellants had claimed in terms of the exemption notification. Therefore, the appeals were allowed with the direction that countervailing duty be re-assessed under Item 31(2) CET and consequential refund be given....