2006 (4) TMI 291

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..... te, for the Respondent. [Order per : T. K. Jayaraman, Member (T)]. - Revenue has filed these appeals against the Orders-in-Appeal Nos. 94 & 95/2004 dated 15-10-2004 passed by the Commissioner of Customs & Central Excise, Guntur. 2. The brief facts which are relevant for the present appeal are as follows:- The Commissioner (Appeals) has allowed the benefit of exemption Notification 6/2002 .....

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..... nt. 4. We have heard both the parties. The relevant extract of Notification 6/2002 with regard to Sl. No. 237 is as follows :- "Sl. No. Chapter Heading No. or Sub- Heading No. Description of goods Rate under the First Schedule Rate under the Second Schedule Condition No. 237 Any Chapter Non-conventional energy devices/ systems specified in List 9 NIL -- -- List 9 (See S. No. 237 .....

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..... gro-industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilizing ocean wave energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cell (21) Parts consumed within the factory of production of such parts for the manufacture of goods specified at Sl. Nos. 1 to 20 above." The Batteries are meant for certain d .....

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