1999 (7) TMI 315

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..... (T)]. In this appeal filed by the Revenue, the matter relates to the classification of the printed sheets which were used by the customers of the respondents, M/s. Metal Box India Ltd., for the manufacture of the jacket of the dry cell batteries. The respondents were bringing the duty paid sheets which had been classified in the hands of their suppliers under sub-heading No. 7210.20 of the .....

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..... he appeal had pleaded that the sheets were exclusively used in the manufacture of battery cells and as per the Explanatory Notes to the HSN these sheets were nothing but unassembled battery containers and thus correctly classifiable under sub-heading No. 8506.00 3. We have heard Shri M.P. Singh, JDR, for the appellant/Revenue and Shri Rajesh Kumar, Advocate, for the respondents, M/s. Metal Box I .....

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..... upon the width. 5. Shri M.P. Singh, JDR, had submitted that on the sheets the details of the battery for which these goods were required were specifically printed and they had no other use than as parts of the battery cells. It is his contention that read with HSN Explanatory Notes, these goods should have been correctly classified as parts of the cells. 6. From the impugned order-in-appeal, .....

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..... peal, reference has been made to the Explanatory Notes to the HSN. We find that these sheets could not be considered as unassembled battery containers. They remained sheets, although for specific use and specifically in the manufacture of dry cell battery parts. At the stage of the clearance, they could not be considered as the parts of the dry cell batteries. Reference has also been made to the S .....

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..... 9. Keeping in view the nature of the goods as cleared and the facts and circumstances of the case, we do not find any infirmity in the view taken by the learned Collector of Central Excise (Appeals) in respect of the products printed sheets which were the subject matter of the present appeal. Accordingly, we do not find any merit in this appeal filed by the Revenue and the same is rejected. Appe .....

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