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    <title>2014 (12) TMI 836 - Supreme Court</title>
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    <description>The Supreme Court held that the cell phone battery charger is considered an accessory, not a composite part of the cell phone, and therefore taxable at the general rate applicable to accessories. The Court overturned the High Court&#039;s decision and upheld the Tribunal&#039;s ruling, emphasizing that the charger is distinct from the cell phone and should be taxed accordingly.</description>
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    <pubDate>Wed, 17 Dec 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 836 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=254493</link>
      <description>The Supreme Court held that the cell phone battery charger is considered an accessory, not a composite part of the cell phone, and therefore taxable at the general rate applicable to accessories. The Court overturned the High Court&#039;s decision and upheld the Tribunal&#039;s ruling, emphasizing that the charger is distinct from the cell phone and should be taxed accordingly.</description>
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      <pubDate>Wed, 17 Dec 2014 00:00:00 +0530</pubDate>
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