9911796707
TMI Blog2004 (5) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... consequent setting aside of demand vide Order No. KIII/97/95 are being disposed by this common order. After hearing both sides and considering the issue, it is found - (a) the item at S. No. 2 of Classification List No. 5/94 is declared to be - BATTERY ASSY. FOR UPS (B.M.F. Batteries suitable for 55KVA Accupower along with standard accessories and racks for a load of 55 KVA/44KW for series backup (65AH, 30 cells) . From the above description it is found that the entity in question is an assembly of batteries/cells and not a Battery simplicitor. The photograph shown of the assembly in the racks shows a bank of batteries linked up together with wires and other accessories for a specific end purpose which is to configurate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a view to its use as part of machinery, a special shape or quality which need not have been given to it if it were being made for other use, than the fact that it is capable of such other use ought not to rule it out. We have therefore drawn a definition of component parts in which the second proviso in the existing provisions in the existing definition has been recommended on the views suggested by Mr. Herdy . Accordingly component parts were stipulated is proposed definition as - (v) Component parts of any of the above, meaning only such parts as are essential for the working of the machine or apparatus and have been given for that purpose, some special size shape or quality which would not be essential f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no reason therefore to hold the entity at S. No. 2 of the Classification List No. 5/94 to be liable for classification separately when not supplied/removed along with item at S. No. 1 of the said list. The finding arrived that the Battery Assembly would be an assembly of accumulator. Such a finding would be without any technical data to suggest. Classification and findings arrived without technical literature and support cannot be upheld. The Assembly at S. No. 1 of Classification List in this case is more than mere interconnections of accumulator/batteries. They have been given special shape, size and quality to be adapted and work intender with the entity at S. No. 1 in the said list. They are component parts and would remain classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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