1996 (11) TMI 221

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....ndent. [Order per : Shri V.P. Gulati, Vice President].- The issue in the appeal relates to benefit of notification no. 68/86, dated 10-2-1986 whereby the stationary batteries are exempted from payment of duty. 2.   The appellants were clearing the stationary batteries without filling in the electrolyte thereunder and were supplying the electrolyte separately which is adequate for fil....

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....s only for the supply of batteries with electrolytes. He has therefore pleaded that two times moving together namely, battery and electrolyte should have been treated as one entity for the purpose of notification. The learned lower authority he has pleaded has denied the benefit of the notification only on the ground that the goods in question had a separate identity and which has shelf life and t....

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....items and therefore this should be treated on that basis for assessment separately. 5.   We have considered the pleas made by both sides. We observe that there is no dispute that the electrolyte in question is required to be filled in the battery. The plea of the appellants that the electrolyte supplied was for filling in the battery is not controverted. The question therefore that falls f....

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.... goods in unassembled or dis-assembled condition also. This rule we find has not been referred to by the learned lower authority while arriving at the conclusions. The battery consists of the plates and terminals fixed in a container and in which the electrolyte is filled. Therefore, essentially when the battery has been formed the two components which remain to make the battery functional are the....