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TMI Blog2023 (8) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... tant for the Appellant Mr. Faiz Ahmed , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The Appellant has imported Lead Acid Electric Accumulators/Storage Batteries falling under CET 850710.00 during the period April 2006-2010. The imports were under 39 Bills of Entry. The Bills of Entry were assessed computing countervailing Duty (CVD for short) in terms of valuation unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant has correctly declared the CET of the imported goods. In case the Customs officials were of the view that the goods are required to be assessed under section 4A of CEA, 1944 for CVD purposes, they could have done so as, the Central Excise Tariff itself clarified that these goods are to be assessed under Section 4A. There was no further requirement for the Appellant to declare specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned Order may be set aside on account of limitation alone. 3. The Learned AR submits that this issue was before this Bench in the case of Commissioner of Empire Industries Vs. Commr. Of Customs (preventive), Kolkata-2018 (363) E.L.T. 300 (Tri.-Kolkata). In this case, this Bench has held that batteries are required to be assessed as per Section 4A of the CEA, 1944. Relying on this case law, he su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to charge the CVD under Section 4 instead of under Section 4A. The case law cited by the Learned AR deals with the issue as to how the Battery is required to be assessed at the time of imports. Neither both the sides nor this Bench has any other view. We also take the view that the Batteries are required to be classified under Section 4A only. However, it is seen that in that case the Bench has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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