https://www.taxtmi.com/article/detailed?id=6042 Whether a mobile charger supplied in the same pack as a handset is covered by the concessional cellular phone tariff entry or, being functionally separable and not enumerated in the schedule, is an accessory taxable under the residuary schedule. The Court emphasized statutory classification, functional separability (operation without the charger and alternative charging means), and cross model compatibility, concluding that packaged chargers are accessories and fall outside the cellular phone entry. en-us Wed, 04 Feb 2015 06:08:32 +0530 Wed, 04 Feb 2015 06:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6042 Whether a mobile charger supplied in the same pack as a handset is covered by the concessional cellular phone tariff entry or, being functionally separable and not enumerated in the schedule, is an accessory taxable under the residuary schedule. The Court emphasized statutory classification, functional separability (operation without the charger and alternative charging means), and cross model compatibility, concluding that packaged chargers are accessories and fall outside the cellular phone entry. Articles Value Added Tax - VAT and CST Wed, 04 Feb 2015 06:08:32 +0530 https://www.taxtmi.com/article/detailed?id=6042