2000 (2) TMI 343 - AT - Central Excise

Summary

The appeal dealt with the eligibility of electric storage batteries supplied to M/s. Bharat Earth Movers Limited at nil rate of duty under Notification No. 1/90. The Appellate Tribunal upheld the lower authorities' decision that the batteries were not covered by the exemption notification as they were not considered assemblies or sub-assemblies of motor vehicles. The appeal was rejected.