https://www.taxtmi.com/caselaws?id=278824 The appeal regarding the classification and assessment of imported Electric Accumulators Lead Acid Batteries under the Central Excise Act, 1944, was dismissed by the Tribunal. The Tribunal upheld the duty demand and penalty imposition, confirming that the batteries should have been assessed under Section 4A based on the Maximum Retail Price (MRP) for specific goods used in automobiles, rather than under Section 4 based on transaction value. en-us Tue, 29 Aug 2017 00:00:00 +0530 Fri, 22 Feb 2019 06:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278824 The appeal regarding the classification and assessment of imported Electric Accumulators Lead Acid Batteries under the Central Excise Act, 1944, was dismissed by the Tribunal. The Tribunal upheld the duty demand and penalty imposition, confirming that the batteries should have been assessed under Section 4A based on the Maximum Retail Price (MRP) for specific goods used in automobiles, rather than under Section 4 based on transaction value. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278824