Power bank classification and customs exemption claim remanded for fresh consideration after material TRU clarification was overlooked.

Classification of a power bank and eligibility for concessional import benefit under Notification No. 12/2012-Customs had to be re-examined because the TRU clarification treating power bank as an accumulator under heading 8507 and denying benefit under Sl. No. 431 had not been considered by the first appellate authority. As that clarification was materially relevant to the dispute, the impugned order could not be sustained without addressing it. The appeal was therefore remanded to the Appellate Authority for fresh decision after considering the clarification.

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Issues: Whether the dispute regarding classification of power bank and eligibility to concessional import benefit under Notification No. 12/2012-Customs required remand for consideration of the TRU clarification.

Analysis: The exemption under Notification No. 12/2012-Customs was examined in the context of the goods claimed to be power bank or portable mobile charger. The record also referred to the TRU clarification stating that power bank is classifiable as an accumulator under heading 8507 and is not eligible for benefit under Sl. No. 431 of the notification, and that the clarification had not been discussed by the first appellate authority. Since this clarification was material to the controversy and had not been considered in the impugned order, the matter required fresh examination.

Conclusion: The appeal was allowed for remand to the Appellate Authority to examine the TRU clarification and decide the matter afresh.

Final Conclusion: The dispute was not finally decided on the merits and was sent back for reconsideration at the appellate stage.

Ratio Decidendi: A materially relevant departmental clarification bearing on classification and exemption entitlement must be considered by the adjudicating authority or appellate authority before the dispute is finally decided.

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