Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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

Case Laws     Central Excise

January 16, 2019

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.

View Source

 


 

You may also like:

  1. 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...

  2. Classification of goods proposed to be imported - Portable Computers viz. Barcode Mobile Computers, RFID Mobile Computer and Tablet Mobile Computer - The 36 devices...

  3. 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

  4. Classification of goods - Power Bank - the battery combined with the charge management system and the voltage boost convertor constitute the Power Bank to perform the...

  5. 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...

  6. Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? -...

  7. Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

  8. 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...

  9. Cancellation of licence of the CKP Co-operative Bank Limited to carry on the banking business in India - The RBI has rightly exercised its powers and had complied with...

  10. Input tax credit - inputs / capital goods / input services - Solar Power Generating Plant of the applicant qualify as 'plant and machinery' as it falls under machinery -...

  11. Classification - Power Bank - the principal function of the said Power Bank remains the same i.e storing and supplying of electric energy and ‘hence the said product...

  12. Classification of goods - Antenna for base station, imported and used in mobile telecommunication network - The correct classification of the Antenna for base station is...

  13. Delegation of Powers U/s 388 B, 388C, 388E to RBI (Banking Regulation Act) - Notification

  14. Rate of tax on mobile charger - The charger is admittedly neither classified nor priced separately on the package. It is also not invoiced separately. The MRP is of the...

  15. Misuse of the power - Jurisdiction of GST officer for attaching and withdrawing amount from bank account of the assessee - The concerned officer who instructed the bank...

 

Quick Updates:Latest Updates