https://www.taxtmi.com/caselaws?id=254153 Concessional duty on imported batteries used in manufacturing mobile handsets and similar phones could not be denied where the prescribed notification conditions were satisfied and there was no allegation of diversion, non-accounting, or non-use in the intended manufacture. The objection that batteries were not an essential handset component did not justify refusing the concession, as that issue lay within customs assessment rather than central excise scrutiny. The objection based on delivery at a different address was also answered by the amended Bill of Entry. The demand was therefore unsustainable and consequential relief followed. en-us Mon, 23 Jun 2014 00:00:00 +0530 Sat, 13 Dec 2014 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254153 Concessional duty on imported batteries used in manufacturing mobile handsets and similar phones could not be denied where the prescribed notification conditions were satisfied and there was no allegation of diversion, non-accounting, or non-use in the intended manufacture. The objection that batteries were not an essential handset component did not justify refusing the concession, as that issue lay within customs assessment rather than central excise scrutiny. The objection based on delivery at a different address was also answered by the amended Bill of Entry. The demand was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254153