https://www.taxtmi.com/caselaws?id=765533 CESTAT NEW DELHI allowed the appeal regarding duty exemption under Entry No. 512 of Notification 50/2017-Cus for imported parts and components used in manufacturing power banks. The revenue had denied the benefit, arguing it applied only to lithium-ion battery components. The tribunal relied on identical precedents where it was established that power bank parts qualify for exemption under the notification. The appellant was held eligible for the exemption as the components were used in manufacturing lithium-ion batteries, even when incorporated into power banks. en-us Tue, 28 Jan 2025 00:00:00 +0530 Mon, 03 Feb 2025 08:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765533 CESTAT NEW DELHI allowed the appeal regarding duty exemption under Entry No. 512 of Notification 50/2017-Cus for imported parts and components used in manufacturing power banks. The revenue had denied the benefit, arguing it applied only to lithium-ion battery components. The tribunal relied on identical precedents where it was established that power bank parts qualify for exemption under the notification. The appellant was held eligible for the exemption as the components were used in manufacturing lithium-ion batteries, even when incorporated into power banks. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765533