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CESTAT ruled in favor of the appellant regarding duty exemption benefits under Entry 512 of Notification 50/2017-Cus for power bank components. The tribunal rejected the department's narrow interpretation that the exemption applied only to lithium-ion battery parts. Following precedents from recent cases, CESTAT held that parts used in power bank manufacturing qualify for the exemption, regardless of their end use in power banks. The tribunal confirmed that components used in manufacturing lithium-ion batteries remain eligible for the duty exemption under the notification, even when incorporated into power banks. Appeal was allowed, granting the claimed exemption benefits to the appellant.
CESTAT ruled in favor of the appellant regarding duty exemption benefits under Entry 512 of Notification 50/2017-Cus for power bank components. The tribunal rejected the department's narrow interpretation that the exemption applied only to lithium-ion battery parts. Following precedents from recent cases, CESTAT held that parts used in power bank manufacturing qualify for the exemption, regardless of their end use in power banks. The tribunal confirmed that components used in manufacturing lithium-ion batteries remain eligible for the duty exemption under the notification, even when incorporated into power banks. Appeal was allowed, granting the claimed exemption benefits to the appellant.
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