https://www.taxtmi.com/caselaws?id=219298 Mobile phone chargers classifiable under Heading 8529.90 were treated as parts of cellular telephones for tariff purposes, because that heading covers parts suitable for use solely or principally with telephonic equipment. The same interpretation of "parts" was applied to Sl. No. 319 of Notification No. 21/2002-Cus., so the chargers qualified for concessional customs duty as cellular telephone parts under the notification. The reasoning rejected a separate meaning of "parts" for classification and exemption eligibility, and the concessional benefit was upheld. en-us Wed, 08 Feb 2012 00:00:00 +0530 Thu, 07 Nov 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219298 Mobile phone chargers classifiable under Heading 8529.90 were treated as parts of cellular telephones for tariff purposes, because that heading covers parts suitable for use solely or principally with telephonic equipment. The same interpretation of "parts" was applied to Sl. No. 319 of Notification No. 21/2002-Cus., so the chargers qualified for concessional customs duty as cellular telephone parts under the notification. The reasoning rejected a separate meaning of "parts" for classification and exemption eligibility, and the concessional benefit was upheld. Case-Laws Customs Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219298