Classification of Goods — Authority for Advance Ruling — Taxability on Power Banks – The applicant is a 100% subsidiary of EPCOS AG Germany which in turn is a subsidiary of TDK corporation Japan. It has three manufacturing plants and four sales offices in India. The company has started production of Power Bank which is used for charging portable electronic devices such as mobile, i-pads, other. The principle function of a power bank is to ensure that the consumer is able to charge their devices on the go (i.e. portable charging). The applicant sought an advance ruling as to whether the product power bank which is used to charge portable devices can be classified under heading 8504- having description Electrical Transformers, Static converters and Inductors attracting GST rate of 18%, as mentioned under Serial No. 375 of Schedule-III, on Page No. 53, of Notification No. 11/2017 - Central Tax (Rate) dated 28th June 2017 as amended vide notification no. 41/2017-Central Tax (Rate) dated 14th November, 2017.

Held that:- The Hon’ble Authority for Advance Ruling observed that before the applicant could be provided a personal hearing, the applicant has withdrawn their application and requested to drop the verification and examination of the said application. Accordingly, held that Dismissed as withdrawn.‘Dismissed as withdrawn.’ Ordered accordingly.Epcos India Pvt. Ltd. [2018] 2 TAXLOK.COM 227 (AAR-Haryana)