https://www.taxtmi.com/caselaws?id=374439 A power bank is classifiable under Heading 8507 as an accumulator, not under Heading 8504 as a static converter. The classification turns on the product's principal function and its character as a whole: the battery is the core component, while the ancillary circuitry only supports charging, voltage boosting, and current regulation. The explanatory notes to Heading 85.07 support inclusion of accumulators even when fitted with components that assist energy storage and supply. The cited UPS precedent was distinguished because a power bank functions mainly as an energy storage device. A later tariff notification referring to lithium-ion power banks under Heading 8507 further supports this classification. en-us Tue, 22 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374439 A power bank is classifiable under Heading 8507 as an accumulator, not under Heading 8504 as a static converter. The classification turns on the product's principal function and its character as a whole: the battery is the core component, while the ancillary circuitry only supports charging, voltage boosting, and current regulation. The explanatory notes to Heading 85.07 support inclusion of accumulators even when fitted with components that assist energy storage and supply. The cited UPS precedent was distinguished because a power bank functions mainly as an energy storage device. A later tariff notification referring to lithium-ion power banks under Heading 8507 further supports this classification. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374439