TaxTMI 
TaxTMI 
2007 (2) TMI 418
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....re cleared under ex-bond Bills of Entry No. 779300/29-3-05, 786020/11-4-05, 786021/11-4-05, 785972/11-4-05, and 785974/11-4-05. The goods were assessed to duty at the rate of 15% Basic Customs Duty (BCD) along with other duties and cesses. The benefit of lower effective rate of basic custom duty@ 5% applicable to battery seperators introduced under Notification No. 11/05 dated 1-3-05 (by amendment to Notification No. 21/02 dated 1-3-02) was not allowed. After clearing the goods the importer approached the Commissioner (Appeals) seeking to revise the assessment and to allow the above benefit. 2. The Notification No. 11/05, dated 1-3-05 extended effective rate of 5% basic customs duty unconditionally to battery separators falling under ....
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....ssifiable under Chapter Heading 8507. They also cited the following entries under Chapter sub-heading 8507 of the Tariff for ready reference. Tariff item Description Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 8507 Electric accumulators including, separators therefor whether or not rectangualar (including square) 850710 00 Lead-acid, of a kind used for starting piston engines u 15% -- 8507 20 00 Other lead-acid accumulators u 15% -- 8507 30 00 Nickel - cadmium u 15% -- 8507 40 00 Nickel-iron u 15% -- 8507 80 00 Other accumulators u 15% -- 8507 90 00 Parts 8507 90 10 Accumulator cases made of hard rubber and separ....
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....ined the process of use of imported rolls on machines in the manufacture of batteries in the factory of the importer. He submitted that the tariff or HSN note did not require that the battery separators should be of a particular shape to be eligible for exemption. He also reiterated that it was settled that imported goods should be assessed at the correct rate allowing eligible rate even if not claimed by the importer. It was further submitted that several consignments of identical goods imported subsequently had been assessed as battery separators under Chapter sub-heading 8507 90 and the exemption under Notification No. 21/02 as amended by Notification No. 11/05 was allowed. 5. Ld. SDR cited the decision of the Tribunal in the case ....
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....7, 'battery separators of any material (except of unhardened vulcanised rubber or of textile material), including those in the form of flat plates merely cut into rectangles (including squares), meeting very precise technical specifications (porosity, dimensions, etc.) and hence ready for use' were battery separators of that heading. The above notes do not exclude battery separators in roll form from Chapter Heading 8507. As the imported goods in roll form were ready for use as battery separators, they were classifiable as battery separators and entitled to the assessment at concessional rate as claimed by the appellants. The finding in the order that the appellant's claim could not be examined since the goods were not available for examina....