single unit:
(i) A rectifier (AS to DC inverter),
(ii) A battery charger;
(iii) A sealed lead acid battery, maintenance free;
(iv) An inverter from ... nose filter;
(vii) Digital display for input volt/ampere, output volt/ampere, battery volt and output frequency.
This opinion of the Harmonized system Committee
Amco Batteries Ltd. vs Cce on 11 June, 1999
Equivalent citations: 2003(89)ECC730
ORDER
P.C. Jain, J.
1. Brief fact of the case ... appellants are engaged in the manufacture of lead acid electric storage batteries and parts thereof (final products) falling under Tariff Heading 85.07 in their
number of card board boxes are placed containing a standard number of batteries. In the first case Geep Industrial Syndicate Ltd. which came up before ... inclusion of cost of secondary packing into the assessable value of the batteries.
Referring to this portion of the Tribunal's Order and also
Sanyo Ltd. involve the same question as to whether Electric Dry Batteries could be considered as inputs within the meaning of Rule 57A of Central ... Television sets for grant of Modvat benefit. The dry cell batteries are required for operating the Remote Control unit which are required in turn
during the period 20.3.92 to 13.7.92 the appellants had cleared Lead Acid Batteries valued at Rs. 9,07,600/- involving duty amounting ... much as they had not been paying duty on the value of batteries being cleared as part of the UPS system without including the value
Amco Batteries Ltd. vs Commissioner Of Cce, Bangalore on 23 February, 2001
Equivalent citations: 2001(129)ELT534(TRI-BANG)
ORDER
Shri G.A. Brahma Deva ... appellants are engaged in the manufacture of lead acid storage batteries and parts thereof. They are classifiable under heading 85.07 of the Central Excise Tariff
when imported. Depending on the site
condition, additional peripheral equipment such as battery back-up, rectifier,
UPS were also purchased by them. All these were ... housing/shelter too was purchased
for housing electrical equipments viz. isolation transformers, batteries and
stabilizers, rectifiers etc. and telecom equipment like BTS and
Microwave/Radio
respondents forthwith to return to the Petitioners the 116 electric storage batteries that were seized by the Excise Authorities and such batteries were ... repairs of motor cars and manufacture, sale and servicing of electric storage batteries and air-conditioning plants. In the year 1955 Central Excise duty
lead ingots treating it as final product and inputs as old drained battery containing lead. This was followed by another letter dated 8th August ... your RT12 returns it is observed that you are receiving whole drained battery as well as battery scrap chura from various parties under delivery challans
identical situation in the case of H.B.L Aircraft Batteries Ltd. v. CCE 2004 (167) ELT 483 (SC), the Apex Court has analyzed ... been accepted by the Apex Court in the case of HBL Batteries Ltd. (supra), the ratio is not distinguishable.
5. The learned JDR reiterated
