https://www.taxtmi.com/caselaws?id=375671 Imported batteries for mobile handsets were treated as parts and accessories eligible for concessional exemption because mobile phones cannot function without them and the goods were supported by the prescribed certificate. A wrong address in the Bill of Entry was treated as a clerical discrepancy, not a ground by itself to deny exemption, where the certificate and bond related to the correct premises and the Department had not disproved receipt or accountal of the goods. The Tribunal indicated that the adjudicating authority should verify the records and allow the importer to produce supporting documents before deciding the exemption claim finally. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 24 Feb 2020 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375671 Imported batteries for mobile handsets were treated as parts and accessories eligible for concessional exemption because mobile phones cannot function without them and the goods were supported by the prescribed certificate. A wrong address in the Bill of Entry was treated as a clerical discrepancy, not a ground by itself to deny exemption, where the certificate and bond related to the correct premises and the Department had not disproved receipt or accountal of the goods. The Tribunal indicated that the adjudicating authority should verify the records and allow the importer to produce supporting documents before deciding the exemption claim finally. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375671