TMI BlogPower Banks Are Classified as Accumulators, Not Static Converters, Under Heading 85 07 per GST Case Laws.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 merits classification of the heading 85 07. as an accumulator and not as Static Converter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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