2005 (5) TMI 409

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..... : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of Electric Storage Batteries classifiable under Chapter 85 of the CETA, 1985. Two types of storage batteries are being manufactured by the appellants. Dry charge batteries are meant for replacement market and the other types are meant for the original equipment manufactures. The appellants cleared uncharged batt .....

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..... ve view was based upon the reasoning that there is basically no difference between the charged and uncharged batteries and by applying the interpretive rules, uncharged battery itself was a complete product classifiable under Heading 85.07. However, it may be clarified here that the appellants after receipt of the charged batteries from their job workers was clearing the same by paying Central Exc .....

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..... subsequently having credited the same after receipt of the goods from the job workers factory, the entire exercise can be safely concluded as revenue neutral. The view adopted by the authorities below for confirming huge demand of duty of Rs. 1,23,43,531/- and imposing penalty upon the appellant is neither justified nor warranted. Accordingly, we set aside the impugned order and allow the appeal .....

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