TWENTY FIRST CENTURY BUILDERS Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) THE issue for determination in the above appeal is the eligibility of goods declared in the Bill of Entry as "casing, terminal, stickers, PCM (Protection Circuit Module)" to the benefit of nil rate of duty under Customs Tariff Heading 8529.90 by extending the benefit of Serial No. 320 of Notification No. 21/2002 -Cus. The benefit has been denied by the authorities below on the ground that the imported goods were parts of "Mobile/Cellular Phone battery pack" while serial number 320 covers parts, components and accessories of Mobile handsets including cellular phone falling under Chapter Heading 8529.90 or any Chapter.

(2.) WE have heard both sides. We find that goods in question are parts/components of cell phone battery and not parts, components and accessories of Mobile handset. Therefore, benefit has been rightly denied to the importer. The goods have also been correctly classified under Customs Tariff sub -heading 8506.90 as parts of re -chargeable battery. The benefit under serial No. 302 of the table to the notification is also not available as that Sl. number covers only complete battery packs for cellular phones and parts of battery packs are not covered thereunder. We, therefore, hold that there is no warrant to interfere with the impugned order and accordingly uphold the same and reject the appeal.