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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Mobile phone battery is a part or component of the mobile ...

Central Excise

December 4, 2019

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

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