Portable Solar Home Electric Light – HANS 300 & HANS 150 are solar power based device

JMK Energy Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that simply because there are four other alternative means through which Portable Solar Home Electric Light – HANS 300 and HANS 150 can be charged, it doesn’t mean that they are not solar power based devices. Facts- M/s JMK Energy, New Delhi filed this appeal to assail the order-in-original dated 14.08.2020 passed by the Commissioner of Customs, Patparganj, ICD, New Delhi whereby the appellant’s classification of imported goods under Customs Tariff Heading No. 85131010 and IGST S. No. 234 of Schedule I of Notification...