https://www.taxtmi.com/caselaws?id=112259 Goods described as casing, terminal, stickers and PCM for mobile phone battery packs were treated as parts of cell phone battery packs, not as parts, components or accessories of mobile handsets, so the nil-duty benefit under Serial No. 320 of Notification No. 21/2002-Cus. was unavailable. The goods were also classified under Customs Tariff sub-heading 8506.90 as parts of rechargeable batteries, rather than under Heading 8529.90. Serial No. 302 was held inapplicable because it covered complete battery packs for cellular phones and did not extend to parts of such packs, leaving the exemption denial and classification adopted by the authorities in place. en-us Mon, 30 Aug 2004 00:00:00 +0530 Fri, 27 Apr 2012 13:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112259 Goods described as casing, terminal, stickers and PCM for mobile phone battery packs were treated as parts of cell phone battery packs, not as parts, components or accessories of mobile handsets, so the nil-duty benefit under Serial No. 320 of Notification No. 21/2002-Cus. was unavailable. The goods were also classified under Customs Tariff sub-heading 8506.90 as parts of rechargeable batteries, rather than under Heading 8529.90. Serial No. 302 was held inapplicable because it covered complete battery packs for cellular phones and did not extend to parts of such packs, leaving the exemption denial and classification adopted by the authorities in place. Case-Laws Customs Mon, 30 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112259