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2018 (5) TMI 817 - AT - Central ExciseExemption - manufacture of power bank out of imported components - to be classified as mobile battery charger/ potable mobile battery charger or not - whether the benefit of exemption N/N. 12/2012-Cus. Dated 17/3/12 is available to the respondent assessee or not? - Held that: - The benefit of exemption is intended only for the charger for use in the manufacture of mobile handset under Sl.No. 430A of the N/N. 12/2012 Customs dated 17/3/12 subject to the actual user condition - 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 - appeal allowed by way of remand.
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