https://www.taxtmi.com/caselaws?id=360253 The Tribunal allowed the Revenue's appeal regarding the duty exemption classification of power banks under Notification No. 12/2012-Cus. It found that power banks are classified as accumulators, not eligible for the exemption intended for chargers used in manufacturing mobile handsets. The Tribunal remanded the matter to the Appellate Authority for further examination based on the classification clarification by TRU, as the respondent did not challenge the clarification during the proceedings. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 26 Nov 2018 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360253 The Tribunal allowed the Revenue's appeal regarding the duty exemption classification of power banks under Notification No. 12/2012-Cus. It found that power banks are classified as accumulators, not eligible for the exemption intended for chargers used in manufacturing mobile handsets. The Tribunal remanded the matter to the Appellate Authority for further examination based on the classification clarification by TRU, as the respondent did not challenge the clarification during the proceedings. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360253