https://www.taxtmi.com/caselaws?id=360253 Classification of a power bank and eligibility for concessional import benefit under Notification No. 12/2012-Customs had to be re-examined because the TRU clarification treating power bank as an accumulator under heading 8507 and denying benefit under Sl. No. 431 had not been considered by the first appellate authority. As that clarification was materially relevant to the dispute, the impugned order could not be sustained without addressing it. The appeal was therefore remanded to the Appellate Authority for fresh decision after considering the clarification. 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 Classification of a power bank and eligibility for concessional import benefit under Notification No. 12/2012-Customs had to be re-examined because the TRU clarification treating power bank as an accumulator under heading 8507 and denying benefit under Sl. No. 431 had not been considered by the first appellate authority. As that clarification was materially relevant to the dispute, the impugned order could not be sustained without addressing it. The appeal was therefore remanded to the Appellate Authority for fresh decision after considering the clarification. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360253