2001 (3) TMI 424

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....r the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applicant manufactures electric storage batteries (batteries for short). It sells these batteries without charging them to dealers. Manufacturers of motor vehicles, who buy these batteries from the applicant required them to be charged as they are to be fitted immediately into these ....

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.... 3. After hearing both sides, we find that the applicant has a strong prima facie case. No doubt, by application of the interpretative rules, uncharged battery itself is a complete product classifiable under heading 85.07. However, where a buyer placed an order for charged battery we would prima facie say that it is the charged battery that is sold to him. Therefore, the charged battery is a ....