TMI Blog2017 (8) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... A on the basis of MRP declared on the packages containing such batteries - Held that:- Under Section 4A of the Central Excise Act, the Government has notified various commodities which are necessarily to be assessed under MRP after granting abatements as specified in the notification. On perusal of the notification issued during the relevant time, we note that parts, components and assemblies of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V. Padmanabhan, Member (T)]. - The appeal is filed by the appellant against the Order-in-Original No. 151/ADC(P)/CUS/WB/13, dated 28-8-2013. 2. The appellant imported Electric Accumulators Lead Acid Batteries through various land customs stations in West Bengal. The bills of entry were assessed by charging CVD under Section 4 of the Central Excise Act, 1944. The said duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order the appellant filed this present appeal. 3. With the above background we heard Shri B.P. Tripathi, Advocate and Shri. S.K. Naskar, AC(AR) for the parties and perused the record. 4. The Ld. Counsel for the appellant submitted that the imported goods were automobile batteries on which CVD is payable on transaction value in terms of Section 4 of the Central Excise Act, 1944. He also ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Accumulators - classifiable under 85.07 are to be assessed to CVD on the transaction value, in terms of Section 4 of the Central Excise Act, 1944 or in terms of Section 4A on the basis of MRP declared on the packages containing such batteries. We note that under Section 4A of the Central Excise Act, the Government has notified various commodities which are necessarily to be assessed under MRP a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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