The judgment of the Court was delivered by

Ms. S. V. MARUTHI, J. - These three T.R.Cs. are disposed of by a common judgment as the issue involved is common to all the TRCs.

2. The brief facts are as follows :

M/s. Amara Raja Batteries Limited, Tirupathi, are the assessees on the rolls of the Commercial Tax Officer, Tirupathi, for the assessment years 1991-92, 1992-93 and 1993-94. For the assessment year 1993-94 the question that arose for consideration was whether NICD batteries and other batteries manufactured by the assessee are eligible for concessional rate of duty under G.O.Ms. No. 520, Revenue dated July 20, 1988 on the ground that they are components of electronic goods. The Tribunal held that they are eligible for concessional rate of duty under G.O.Ms. No. 520 dated July 20, 1988.

Aggrieved by the same, the Revenue filed the present T.R.Cs.

3. The main arguments of the learned counsel for the Revenue is that NICD and other batteries cannot be treated as electronic goods as they do not fall under the twelve items enumerated in the said G. O. While learned counsel for the respondent contended that under the G. O., electronic components are entitled for concessional