2006 (4) TMI 9

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.....10.2004 passed by the Commissioner of Customs & Central Excise, Guntur. 2. The brief facts which are relevant for the present appeal are as follows: The Commissioner (Appeals) has allowed the' benefit of exemption Notification 6/ 2002 dated 01.03.2002 in respect of batteries, which were made by the respondents for use in certain devices covered in list 9 (Sl. No. 237 of the Table). Further, th....

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....nbsp;No. or Sub- Heading No.   Description of goods   Rate under the First Schedule   Rate               under the Second Schedule   Condition No.   237  Any Chapter Non -conven tional energy devices/ systems specified in List 9tional        NIL   — ....

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....or water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utiliz....