1998 (8) TMI 545

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....s and other batteries manufactured by the assessee are eligible for concessional rate of duty under G.O. Ms. No. 520, Revenue dated July 20, 1988 on the ground that they are components of electronic goods. The Tribunal held that they are eligible for concessional rate of duty under G.O. Ms. No. 520 dated July 20, 1988. Aggrieved by the same, the Revenue filed the present T.R.Cs. 3.. The main arguments of the learned counsel for the Revenue is that NICD and other batteries cannot be treated as electronic goods as they do not fall under the twelve items enumerated in the said G.O. While learned counsel for the respondent contended that under the G.O., electronic components are entitled for concessional rate of duty as to the G.O., a note wa....

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.... sale of electronic goods specified in notification II above from the levy of turnover tax under section 5-A(1) and surcharge on sales tax under section 6-B of the said Act with effect from the 18th July, 1993. 1.. Substituted by G.O. Ms. No. 859, Revenue dated September 3, 1993 with effect from July 18, 1993 for the words 'additional tax'. Note: Government have clarified vide Memo No. 23718/CT-112/89 dated June 1, 1989 that concessional rate has to be extended to electronic goods enumerated in the list prepared by the Electronics Commission." A reading of the G.O. makes it clear, for the purpose of notification, the term "electronic goods" means electronic systems, instruments, appliances, apparatus, equipment operating on electronic pr....