2013 (11) TMI 1148

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.... PER : P K Das This is a second round of litigation. The applicants are engaged in the manufacture of 'Alternators'. According to the applicant, the alternators are semi-finished and not marketable and transferred to their Unit-II. It is contended that these semi-finished alternators are used as parts of 'Ground Power Unit' [GPU] at Unit-II. GPU is classifiable under Heading 88.03 and exempte....

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....ndings of the Commissioner's order. He submits that it is admitted by them that they have only undertaken quality control test and inspection at Unit-II. It is submitted that they have cleared the finished alternator from their premises and, the Revenue has rightly classified under Chapter 85. 4. Heard both sides and perused the records. 5. Heading 85.03 specifically mentioned AC generators ....