CESTAT grants waiver of duty, interest, and penalty to motorcycle dealer. Charging battery not manufacturing. The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of duty, interest, and penalty to the appellant, a dealer of motorcycles and scooters. ...
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CESTAT grants waiver of duty, interest, and penalty to motorcycle dealer. Charging battery not manufacturing.
The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of duty, interest, and penalty to the appellant, a dealer of motorcycles and scooters. The Tribunal ruled that the activity of charging the battery with electrolyte does not amount to the manufacture of motorcycles. As a result, the remaining amount of dues was waived, and recovery was stayed during the appeal process. The appeal was scheduled for regular hearing on 16-5-2013.
The Appellate Tribunal CESTAT MUMBAI granted waiver of pre-deposit of duty, interest, and penalty to the appellant, a dealer of motorcycles and scooters. The demand was based on the activity of charging the battery with electrolyte, considered as manufacture. The Tribunal found this activity not amounting to manufacture of motorcycles, and waived the remaining amount of dues. Recovery of the same was stayed during the appeal process. The appeal was listed for regular hearing on 16-5-2013.
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