Held - We find that the Assessing Authority, Appellate Authority and the Tribunal rightly held that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. We further hold that the battery charger cannot be held to be a composite part of the cell phone but is an independent product which can be sold separately, without selling the cell phone.

The High Court failed to appreciate the aforesaid fact .....

Held - A perusal of above entry shows that even part of products mentioned in the Entry was covered therein. When cell phone is sold in a composite package without any extra charges for the battery charger, the battery charger is a part of cell phone. Mere fact that battery charger was not affixed to the cell phone will not mean that it is different item. The Entry in question cannot be read as excluding battery charger which is necessary for .....