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Case Law Details

Case Name : JMK Energy Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51265 of 2020
Date of Judgement/Order : 30/01/2023
Related Assessment Year :
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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.

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