https://www.taxtmi.com/caselaws?id=461023 CESTAT Bangalore held that electrical goods including AC/DC drives, low voltage panels, switchgear, and circuit breakers packed in cartons exceeding 25 kg and cleared to industrial consumers through channel partners are not chargeable to duty under Section 4A of CEA, 1944 merely because they are sold through distributors. Following its earlier precedent, the Tribunal set aside differential duty demands, ruling that sale through channel partners alone does not trigger Section 4A valuation provisions. Appeals were allowed and impugned orders set aside. en-us Tue, 16 May 2023 00:00:00 +0530 Fri, 07 Mar 2025 19:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461023 CESTAT Bangalore held that electrical goods including AC/DC drives, low voltage panels, switchgear, and circuit breakers packed in cartons exceeding 25 kg and cleared to industrial consumers through channel partners are not chargeable to duty under Section 4A of CEA, 1944 merely because they are sold through distributors. Following its earlier precedent, the Tribunal set aside differential duty demands, ruling that sale through channel partners alone does not trigger Section 4A valuation provisions. Appeals were allowed and impugned orders set aside. Case-Laws Central Excise Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461023