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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The case involves the classification of imported solar lanterns u/s Customs Tariff Heading 94055040 or CET 85131090 for benefit u/s Serial No.587 of Notification No. 050/2017-cus. Customs officials tested lanterns with inbuilt solar panels and USB ports. Test report did not disprove USB ports for solar charging. Tribunal referred to a similar case where technical opinion favored solar power charging. Appellants rightly classified lanterns u/s CTH 94055040. Mumbai Tribunal precedent supported solar power charging. OIA upheld, Revenue's appeal dismissed.

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