https://www.taxtmi.com/caselaws?id=384754 Tariff classification of a power bank turns on its essential character, not on ancillary circuitry. The AAAR analysed HSN notes and distinguished static converters from electrical accumulators, finding that a power bank's lithium-ion polymer battery, charge management circuitry and voltage boost converter work together to store electrical energy and discharge it when required. Because the decisive feature was energy storage, the presence of converting circuitry did not shift the product to Heading 8504. The product was therefore classified under Heading 8507 as an electrical accumulator, and the advance ruling to that effect was sustained. en-us Fri, 16 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384754 Tariff classification of a power bank turns on its essential character, not on ancillary circuitry. The AAAR analysed HSN notes and distinguished static converters from electrical accumulators, finding that a power bank's lithium-ion polymer battery, charge management circuitry and voltage boost converter work together to store electrical energy and discharge it when required. Because the decisive feature was energy storage, the presence of converting circuitry did not shift the product to Heading 8504. The product was therefore classified under Heading 8507 as an electrical accumulator, and the advance ruling to that effect was sustained. Case-Laws GST Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384754