Battery charger should be taxed at general rate and not concessional rate applicable to cell phones: Supreme Court [Read the Judgment]

Holding that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone, a Supreme Court Bench comprising of Justice S.J. Mukhopadhaya and Justice M.B. Lokur observed that the battery charger was hence liable to be taxed at general rate i.e. 12.5% and not at concessional rate applicable to the cell phones.The Court further held that the battery charger...