Breif Issue :
Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"?
Battery for Mobile Handset whether it be separable or non-separable when sold to the mobile handset manufacturers will qualify under heading 85 having description "Parts for manufacture of telephones for cellular network or wireless network " and will attract 12% GST.
Battery for Mobile Handset when sold to other than mobile handset manufacturers will qualify to be classified under the heading-8507 having description 'Electric Accumulator including seprator whether or not rectangular' and will attract 28% GST
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