https://www.taxtmi.com/caselaws?id=389225 The Tribunal held that the mobile phone battery qualifies as a part or component of the mobile handset, making it eligible for the General Exemption Notification. The Commissioner's decision to impose excise duty on the battery and LED Bulb was deemed erroneous, leading to the setting aside of the penalty and interest imposed on the Appellant. The Tribunal clarified that the benefit of the General Exemption Notification extends to parts or components of mobile handsets, contrary to the Commissioner's interpretation limited to specific accessories. en-us Thu, 07 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389225 The Tribunal held that the mobile phone battery qualifies as a part or component of the mobile handset, making it eligible for the General Exemption Notification. The Commissioner's decision to impose excise duty on the battery and LED Bulb was deemed erroneous, leading to the setting aside of the penalty and interest imposed on the Appellant. The Tribunal clarified that the benefit of the General Exemption Notification extends to parts or components of mobile handsets, contrary to the Commissioner's interpretation limited to specific accessories. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389225