2005 (5) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri A.K. Kaushil, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of "Electric Storage Batteries" classifiable under Chapter 85 of the CETA, 1985. Two types of storage batteries are being manufactured by the appellants. Dry charge batteries are meant for replacement market and the other types are meant for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit, which they had debited at the time of clearance of the uncharged batteries. The above view was based upon the reasoning that there is basically no difference between the charged and uncharged batteries and by applying the interpretive rules, uncharged battery itself was a complete product classifiable under Heading 85.07. However, it may be clarified here that the appellants after receipt....