2005 (9) TMI 455

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..... Shankaraman, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against an order of the lower appellate authority allowing the benefit of exemption under Notification No. 205/88-C.E., dated 25-5-88 to the assessee in respect of "electric storage batteries" and classifying "wooden stands" (used by them for keeping such batteries) as articles....

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....reon. 3. Sl. No. 12 in the Table annexed to Notification No. 205/88-C.E. reads : "wind mills, parts of wind mills and any specially designed devices which run on wind mills". It appears from the records and the submissions made before us that the electrical energy generated by the wind mills was stored in the batteries under consideration, wherefrom D.C (Direct Current) was inverted into A....

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....lable to the batteries in question. The case of Associated Manufacturer (supra) is clearly distinguishable inasmuch as 'bolts' and 'screws' were essential parts/accessories of cycles and cycle rickshaws. 4. Ld. SDR has relied on the Tribunal's decision in Collector of Customs v. Kodi Medical Electronics Pvt. Ltd. - 1998 (98) E.L.T. 535 (Tribunal), wherein battery was held not to be a part ....