Commissioner's Error: Mobile Phone Battery Wrongly Excluded from General Exemption Benefits of March 1, 2011 Notification.

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Full Text of the Document

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....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....