https://www.taxtmi.com/highlights?id=78691 The case involves the classification of imported solar lanterns u/s Customs Tariff Heading 94055040 or CET 85131090 for benefit u/s Serial No.587 of Notification No. 050/2017-cus. Customs officials tested lanterns with inbuilt solar panels and USB ports. Test report did not disprove USB ports for solar charging. Tribunal referred to a similar case where technical opinion favored solar power charging. Appellants rightly classified lanterns u/s CTH 94055040. Mumbai Tribunal precedent supported solar power charging. OIA upheld, Revenue's appeal dismissed. en-us Fri, 21 Jun 2024 18:24:49 +0530 Fri, 21 Jun 2024 18:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78691 The case involves the classification of imported solar lanterns u/s Customs Tariff Heading 94055040 or CET 85131090 for benefit u/s Serial No.587 of Notification No. 050/2017-cus. Customs officials tested lanterns with inbuilt solar panels and USB ports. Test report did not disprove USB ports for solar charging. Tribunal referred to a similar case where technical opinion favored solar power charging. Appellants rightly classified lanterns u/s CTH 94055040. Mumbai Tribunal precedent supported solar power charging. OIA upheld, Revenue's appeal dismissed. Highlights Customs Fri, 21 Jun 2024 18:24:49 +0530 https://www.taxtmi.com/highlights?id=78691