https://www.taxtmi.com/caselaws?id=254493 A battery charger sold with a mobile phone in a composite package was held to be separately identifiable and commercially understood as an accessory, not an integral part of the cellular phone. Because the concessional entry covered cellular phones but did not expressly include accessories, the charger did not qualify for the concessional rate. Packing the charger with the phone did not convert the package into a composite good for that entry, and the residual schedule applied when the charger was sold as a separate commodity. The concurrent findings that it was not part of the phone were upheld in favour of the Revenue. en-us Wed, 17 Dec 2014 00:00:00 +0530 Wed, 14 Dec 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254493 A battery charger sold with a mobile phone in a composite package was held to be separately identifiable and commercially understood as an accessory, not an integral part of the cellular phone. Because the concessional entry covered cellular phones but did not expressly include accessories, the charger did not qualify for the concessional rate. Packing the charger with the phone did not convert the package into a composite good for that entry, and the residual schedule applied when the charger was sold as a separate commodity. The concurrent findings that it was not part of the phone were upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254493