TaxTMI 
TaxTMI 
1999 (2) TMI 291
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....swamy, Consultant, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is a reference application filed by the Revenue for referring the following question of law to the Hon'ble High Court of Madras : "Whether in the facts and circumstances of the case, the Tribunal was correct in holding that Lead Acid Battery which was imported by the respondent is covered by the sa....
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.... above question of law raised by the Revenue to the Hon'ble High Court in the case of Commissioner of Customs v. M/s. Systems and Components, after noting down the submissions made by both the sides in that matter. The Tribunal's finding in paras 6 to 9 of the Reference Order is reproduced herein : "6. We have considered the pleas of both the sides. We observe that the term battery and cell and....
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....while the storage batttery could be a single storage cell also but a number of cells comprising a battery cannot pass the muster of a cell as per the definition given above. The issue involved before us, therefore, relates to the scope of the entry for importation purposes in terms of the description as given in the licence above. Since the interpretation of the scope of the entry arises, a questi....
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....he Hon'ble High Court of Madras for their valuable advice in the above said matter : 'Whether in the facts and circumstances of the case the Tribunal was correct in holding that the lead acid battery which was imported by the appellant is covered by the said import licence of the Respondent'. 9. The Registry is directed to submit the above statement of facts along with the question of l....