https://www.taxtmi.com/caselaws?id=754310 The CESTAT Kolkata upheld the classification of imported solar lanterns under Customs Tariff Heading 94055040 rather than 85131090, allowing the appellant to claim benefits under Notification No. 050/2017-cus. The tribunal found that despite having USB ports and AC charging capabilities for emergency use, the lanterns were primarily solar-powered devices. Following precedent from Mumbai Bench in a similar case, the tribunal determined that normal charging mode remained solar power, making them solar lanterns regardless of alternative charging options. The Revenue's appeal was dismissed. en-us Tue, 18 Jun 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754310 The CESTAT Kolkata upheld the classification of imported solar lanterns under Customs Tariff Heading 94055040 rather than 85131090, allowing the appellant to claim benefits under Notification No. 050/2017-cus. The tribunal found that despite having USB ports and AC charging capabilities for emergency use, the lanterns were primarily solar-powered devices. Following precedent from Mumbai Bench in a similar case, the tribunal determined that normal charging mode remained solar power, making them solar lanterns regardless of alternative charging options. The Revenue's appeal was dismissed. Case-Laws Customs Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754310