2006 (4) TMI 9

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....ppeal Nos. 94 & 95/ 2004 dated 15.10.2004 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....

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.... No    Chapter Heading  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 specif....

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.... conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for 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, industria....