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

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