https://www.taxtmi.com/highlights?id=50524 Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the Commissioner fell an error in concluding that the mobile phone battery would not be entitled to the benefit of the General Exemption Notification dated 01 March, 2011 en-us Wed, 04 Dec 2019 11:05:04 +0530 Wed, 04 Dec 2019 11:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50524 Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the Commissioner fell an error in concluding that the mobile phone battery would not be entitled to the benefit of the General Exemption Notification dated 01 March, 2011 Highlights Central Excise Wed, 04 Dec 2019 11:05:04 +0530 https://www.taxtmi.com/highlights?id=50524