Electrolytes and Micro Porous Vent Plugs Excluded from Dry Charged Battery Parts Under Chapter 8507.00 Tariff.

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....Valuation - Items namely “electrolytes” and “micro porous vent plug with float” are not to be treated as parts/components of dry charged batteries, covered under Chapter 8507.00 of Central Excise Tariff, for the purpose of computation of assessable value for payment of duty of central excise - AT....