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TMI Blog2018 (5) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... way of remand. - Appeal No. E/50756/2018–DB - Final Order No. 51781/2018 - Dated:- 11-5-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. Bijay Kumar, Member (Technical) Shri R.K. Mishra, DR - for the appellant Shri A.C. Jain, Advocate - for the respondent ORDER Per Bijay kumar The present appeal has been filled by the Revenue against the Order-in-Appeal No.204/GST/DL-Appl-II/17/ vide which the Commissioner (A) has set aside the order of adjudicating authority. 2. The brief facts of the case are that the respondent assessee M/s S.B.Industries, are engaged in the manufacture of power bank/ potable mobile charger out of imported components. For this purpose they have registered themselves w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove he is of the view that the product manufactured by the respondent, namely, power bank is not covered under the aforesaid Notification for availing the concessional duty. The DR also states that the respondent assessee have themselves described their product under the name of embrance on their website as No-1 power bank in India and are being popularly sold on E-commerce website as power bank. Further it has been described that the power bank is designed to further the necessity of potable charger for smart phone and tablets which provides competency of 5220 mha for smart phone ,tablets and other smart devises. The DR further submits that the issue has been clarified by the Tax research unit of CBEC by their office letter CN V(85)50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umulator can never act as a mobile battery charger without a use of separate charger whereas the power bank is primarily used to charged mobile batteries. Therefore, the power bank is nothing but a battery is rightly classified under heading 8507800 instead of 85044030. The power bank and mobile and potable mobile charger are synonymous. In market power bank is a device which function as a potable mobile charger. The case of the department is on the basis of report of Superintendent in the Show Cause Notice that mobile charger is a device. Component of the device are mentioned on the page 34 of the appeal, he also submits that the duty exemption certificate has not been properly declare as they register is for manufacture power bank/potable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/3/12 subject to the actual user condition. 8. The copy of aforesaid clarification has been also marked to the Principal Commissioner of Central Excise Delhi, also information. The learned Advocate for the respondent has not brought this issue before us. Also the learned Commissioner (A) has not discussed the clarification issued to the respondent assessee, at their own request, and pursuant to High Court order. This clarification appeared to have not challenged by the Respondent Assessee. 9. In view of the above, we allow the appeal by way of Remand to the Appellate Authority to examine the classification issued by the TRU to the appellant regarding their application in the impugned matter. ( Pronounced in open Court on 11/05/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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