Power Bank — Classification of goods—the applicant sought advance ruling in respect of the following question:

Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter -Others’?

Ruling—
The “Power Bank” traded by the Applicant, is classifiable under Heading 8507 as Accumulator and not as Static Converter.Xiaomi Technology India Private Limited, In re.. [2019] 8 TAXLOK.COM 041 (AAR-Karnataka)