2000 (2) TMI 343

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..... he Appellant. Shri Ashok Kumar, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)]. - The issue for determination in the above appeal is eligibility of electric storage batteries manufactured by the Appellants herein and supplied to M/s. Bharat Earth Movers Limited at nil rate of duty under Notification No. 1/90 dated 1-1-1990. 2. Notice issued to the Appellants of toda .....

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..... ed by the Notification. The Appellants have not contested the findings of the authorities below that the item supplied by them to M/s. B.E.M.L. were not covered by the description of assemblies and sub-assemblies mentioned in the Notification. Further, we agree with the lower Appellate Authorities that Electric Storage Batteries are not assemblies or sub-assemblies of Motor vehicles in themselves. .....

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