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2019 (1) TMI 705 - CESTAT NEW DELHIClassification of goods - Manufacture of power bank/ portable mobile charger out of imported components - concessional rate of duty under the Notification No. 12/2012/ Customs dated 13/03/2012, as amended - Held that:- From the perusal of the Bill of Entry, it is found that the Customs has classified the ‘power bank’ under Heading No 8504 40 30. This Customs classification for the product is also based on the HSN commodity description as in the case of Central Excise Tariff. We, therefore, find that the uniformity in the classification has to be maintained by the Revenue appellant. It cannot be a case of Revenue that for the Customs classification under the Customs Tariff Act, 1975, and Central Excise Tariff, 1986, there can be two classifications for the same product on the ground that both the Customs and Excise Tariff are aligned to the HSN Classification of the goods. In this case 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 was as to make it mandatory on the part of the Adjudicating Authority to follow the same. Once it is held that power bank is also a kind of mobile charger, automatically the benefit of the Notification is above will be available to the respondent. It is on record that in this case the goods imported are part and input of power bank (portable mobile battery charger and is entailed for the purpose of use in same, the benefit cannot be denied). The respondent is entitled for the benefit of Notification mentioned as above and has held by the Commissioner (Appeal) in this case - appeal dismissed - decided against Revenue.
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