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1. Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other...

2. Benefitof exemption - CRCA sheets, howsoever cut to size and used for manufacture of handset and coin operated phones, cannot be considered as parts, components and...

3. The benefit given under Notification No.21/2005 which exempts parts, components and accessories of mobile handsets including cellular phones will have to be extended to...

4. Effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones

5. Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

6. Classification of imported goods - various parts and sub-parts or accessories of cellular mobile phones - any HSN code indicated against any goods in any policy of MeITY...

7. Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present...

8. Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The...

9. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

10. Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery....

11. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

12. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

13. Import of all the components of a battery operated tricycle, except its battery, packed together - Whether this can be called as motor vehicle - Held no - HC

14. Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is...

15. Benefit of concessional rate of customs duty withdrawn on import of screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone