2014 (12) TMI 497

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....EMENT Per B.S.V. MURTHY Even though only stay application has been listed, after hearing both sides, we find that the appeal itself can be finally decided since the issue involved lies in a short compass and even though learned A.R. opposed the final decision, yet he could not convincingly rebut the observations made by us that there is no merit in the case of the department. 2. The appel....

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....nsidered to have been used in the manufacture of excisable goods mainly mobile handsets and phones required under the Customs (IGCRDMEG) Rules, 1996. We find that this stand has been taken by the Revenue on the ground that battery is not an essential part of the mobile phone. We take note of the fact that there is no allegation that batteries are not used in the mobile handsets and phones manufact....