Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (12) TMI 108

..... benefit of General Exemption Notification No. 50 dated 17 March, 2012 for LED Bulb - whether battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets are restricted to accessories or cover parts and components of mobile handsets also? HELD THAT:- A bare perusal of the description of excisable goods leaves no manner of doubt that the aforesaid qualify accessories only and have no relation to parts or components because it cannot be doubted that battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets are not parts or components of mobile handsets and are accessories. If that be so, mobile phone battery is a part or component of the mobile handset because wi .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ₹ 2,14,59,072/- has been confirmed with interest and penalty. 2. The Appellant is engaged in the manufacture of mobile phone battery, mobile phone chargers and LED Bulb. The dispute in the present appeal relates to excise duty on mobile phone battery and LED Bulb. According to the Department, the Appellant was required to pay 12.5% excise duty on mobile phone battery and LED Bulb and could not have availed the benefit of the General Exemption Notification No. 46 dated 01 March, 2011 for payment of 2% ad valorem duty on mobile phone battery nor could the Appellant have availed the benefit of General Exemption Notification No. 50 dated 17 March, 2012 for LED Bulb. Accordingly, a show cause notice dated 22 May, 2017 was issued to the App .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ch appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under section 66B of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004. 132 Any Chapter Parts, components and accessories namely, battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets. Explanation - For the purposes of this entry, mobile h .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ems are accessories and have no connection with parts or components mentioned in the earlier part of the Notification and since battery would be a part of the mobile handset, it would clearly be entitled to the benefit of the General Exemption Notification. In this connection, learned Counsel also placed reliance upon the Circular dated 06 February, 2019 of the Central Board of Excise & Customs wherein phone battery has been held to be entitled to the benefit of Customs Duty Exemption, which Notification is similarly worded and phone battery has not been treated as an accessory of a mobile handset. 8. Learned Counsel, however, fairly stated that the Appellant is not pressing the appeal in regard to the imposition of duty on LED bulbs. 9 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... he description of excisable goods leaves no manner of doubt that the aforesaid qualify accessories only and have no relation to parts or components because it cannot be doubted that battery chargers, PC connectivity cables, memory cards and hands-free headphones of mobile handsets are not parts or components of mobile handsets and are accessories. If that be so, 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 Commissioner fell an error in concluding that the mobile phone battery would not be entitled to the benefit of the General Exemption Notification dated 01 March, 2011. The imposition of penalty or interest, therefore, also cann .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||