Anti-Profiteering — The entry after coming into force of Notification No. 24/2018-Central Tax (Rate) had no effect on the tax rate leviable on the Power Bank, HSN 8507 60 00, being supplied by the Respondent. Not find the case profiteering as had been alleged by the Applicant No. 1. The scope of this investigation/ proceedings is limited to the issue of profiteering only and not to the issue of classification. Since, allegation of the Applicant No. 1 is not tenable and therefore the application alleging violation of provisions of Section 171 of the CGST Act, 2017 is dismissed. — Rahul Sharma on Behalf of M/S Local Circles India Pvt Ltd., Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Xiaomi Technology India Pvt. Ltd., [2020] 21 TAXLOK.COM 023 (NAPA)