2013 (12) TMI 34

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....Superintendent (AR) JUDGEMENT Per: P.G. Chacko; The short question arising for consideration in this case is whether the goods imported by them and declared as battery separator in the relevant Bills of Entry (filed in March - April, 2006) should be classified under Heading 8507 90 90 as claimed by the importer or under Heading 7019 32 00 as determined by the Commissioner (Appeals). If th....

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....o be classified as battery separator under Heading 8507. The learned Superintendent (AR) has put across this case of the department to us. 3. Further, the learned counsel for the appellant seeks to counter the above case of the department by submitting that this Tribunal had occasion to consider similar goods imported in roll form by another party, and extended the benefit of the above Notifica....