Power Banks not eligible for benefits under N/No. 12/2012-Customs

CCE Vs S.B. Industries (CESTAT Delhi) The basic issue is as whether the benefit of exemption Notification No 12/2012-Cus. Dated 17/3/12 is available to the respondent assessee or not. The perusal 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 ...