9911796707
TMI Blog2008 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... fication no. 21/2002, as claimed by the appellants – assessee/s appeal is allowed - C/138/2007/MAS - 447/2008, - Dated:- 7-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Ms. G. Dhana Madhri, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - During the period December 2005 to March 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... battery in the form it was imported. 2. In the impugned order, the Commissioner (Appeals) affirmed the order of the original authority. He found that the imported goods had to be assessed in the form they were presented. The impugned goods were not ready to use battery separators. They were fibre glass (absorptive glass mats) in running length in jumbo rolls. These had to be cut into exact spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned goods were not specifically capable of separating anything at all in the form they were presented and that separator was relevant only in the context of their function in a battery. We have heard Ld. DR who reiterated the findings contained in the impugned order. 3. We find that the issue is no longer res integra. Vide Final Order No.137 to 141 /07 dated 16-2-2007 [2007 (212) E.L.T. 496 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notes do not exclude battery separators in roll form from Chapter Heading 8507. As the imported goods in roll form were ready for use as battery separators, they were classifiable as battery separators and entitled to assessment at concessional rate as claimed by the appellants..." The facts of the case covered by the above decision are identical to the instant case except that in that case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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