Lead Acid Batteries can’t be treated as uncharged for valuation in absence of Evidence

Gold Star Battery Pvt Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad)

The case at hand pertains to the valuation of Lead Acid Batteries and the determination of whether these should be valued under Section 4 or Section 4A of the Central Excise Act, 1944. The core question revolves around the charging status of the batteries and where the charging occurs.

The appellant argued that the batteries were cleared uncharged and charged at the dealers’ place, constituting a manufacturing activity.

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