Eligibility of Notification No. 76/90-C.E., dated 20-3-1990 for parts of Dry Cell Batteries - Clarification regarding - Central Excise - 4/91-CX.4

Eligibility of Notification No. 76/90-C.E., dated 20-3-1990 for parts of Dry Cell Batteries - Clarification regarding Circular No. 4/91-CX.4 Dated 31-1-1991 [From F. No. 156/2/91-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Eligibility of Notification No. 76/90-C.E., dated 20-3-1990 for parts of Dry Cell Batteries - Clarification regarding. Doubts have been expressed whether the exemption under Notification No. 76/90-C.E., dated 20th March, 1990 to Dry Cell Batteries, would cover parts of dry cell batteries like base metal battery caps etc. 2. The matter has been examined in the Board and it is observed that parts of Dry Cell Batteries like battery caps of base metal even though classifiable under Heading 8506 are not eligible for exemption under Notification No. 76/90 because the Notification does not specifically cover the expression 'Parts' therein. 3. Field formations and Trade may be informed suitably. 4. All pending assessments may be finalised accordingly.