2008 (5) TMI 58

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....hiddin, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - During the period December 2005 to March 2006 M/s. Amararaja Batteries Limited imported sheets of fibre glass declaring it as 'Battery Separators' falling under CTH 85079010 under 25 Bills of Entries and availed exemption to the extent of Rs. 51,64,242/- extended to battery separators under Sl. No. 503 of Notification N....

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....arators. They were fibre glass (absorptive glass mats) in running length in jumbo rolls. These had to be cut into exact specifications for them to be used in battery separators. In the form the goods were imported they could not be classified as battery separators of CTH 8507. He found that the imported goods were fibre glass mats falling under CTH 7019. The Commissioner found that the functional ....

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....nd that the issue is no longer res integra. Vide Final Order No.137 to 141 /07 dated 16-2-2007 [2007 (212) E.L.T. 496 (Tribunal)] in Appeal No. C/78 to 82/06 this Bench in the case of Exide Industries Limited v. CC, Chennai had considered the classification of Polyethylene sheets in rolls under CTH 8507.90 and its eligibility to exemption as battery separators under Notification No.11/05 dated 1-3....