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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Classification of goods - power bank/ portable mobile charger - ...


Ministry Clarifies Power Banks as 'Accumulators'; Exemption Benefits Allowed, Not Considered Official Circular by Board.

January 16, 2019

Case Laws     Central Excise     AT

Classification of goods - power bank/ portable mobile charger - although the Ministry has issued the clarification to the Respondent regarding the classification of ‘power bank’ as the ‘accumulator’ but the same cannot be treated as a circular issued by the Board - power bank is a kind of mobile charger - Benefit of exemption allowed.

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