Lead Acid Batteries Supplied to Individual Customers to be Valued u/s 4A of Central Excise Act: CESTAT Upholds Recovery of Interest [Read Order]

By Kalyani B. Nair - On July 4, 2023 7:00 pm - 2 mins read
Lead Acid Batteries - Supplied to Individual - Customers to be Valued - Central Excise Act - CESTAT - Upholds Recovery of Interest - TAXSCAN

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld recovery of interest and ruled that Lead Acid Batteries supplied to individual customers is to be valued under Section 4A of the Central Excise Act, 1944. Based on the intelligence that the appellant, Gold Star Battery Pvt Ltd, was clearing their…

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