2018 (5) TMI 817

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....bank/ potable mobile charger out of imported components. For this purpose they have registered themselves with the Central Excise Department for availing facility of import of goods at concessional rate of duty under the Notification No. 12/2012/ Customs dated 101032100 as amended. They have also got themselves registered under the Customs ( Import of goods at the Concessional rate of duty for Manufacture of Excisable goods) Rules 1996 for import of inputs and parts of the mobile battery charger falling under the CFSTH 85044030. 3. The learned DR has stated that the notification No 12/2012 Customs dated 17/3/2002 at entry No 431 describes as under: S.No. Chapter Heading sub-heading or tariff item Description of goods Standard rate Addl....

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.... aforesaid exemption under the Sl. NO. 431 of Notification 12/2012 customs dated 17/3/12 during the period 2015-2016. Further as on date, it is also not eligible for the benefit of exemption under the Sl.No 430 A, Sl.No-431 and Sl.No-431A of Notification No 12/2012 Customs dated 2012. Learned DR also relied upon the decision of by the AAR in case of Delta Power Solution India Private Limited wherein it has been held that the accumulators are classifiable under chapter heading 8507 of Central Excise Tariff. 4. On the other hand, the Learned Advocate appearing on behalf of the respondent assessee submits that the order of learned Appellate Authority is correct and as per law. He has submitted that the product manufactured by the respondent i....

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....al of the Notification No 12/2012 as extracted above very clearly states that the exemption is available (i) to the parts, components and accessory for the manufacture of mobile handsets. (ii) the special part of manufacture items mentioned at (i),(iii). The parts or components for the manufacture of battery charger, DC, cables, memory card and hands-free, headphone of mobile handsets, and (iv)sub part manufacture of the items mentioned had mention on above (iii). 6. The issue has been clarified vide letter FN 354/29/2017-TRU dated 26/4/17 as per the direction of Delhi High Court in WP/Civil No-2504/16 dated 2/11/16, wherein it has been stated that ''the matter has been examined these power bank ments classification as a accumulator in hea....