Classification of goods— The Appellant is engaged in trading of electrical and electronic goods such as Mobile Phones Power Banks, Air Purifiers & other lifestyle products. The Power Bank is a device used to charge mobile phones, tablets & other compatible electronic devices. The appellant filed an application before Authority for Advance Ruling seeking a ruling on the question: ”Whether the ‘Power Bank’ traded by the appellant is classifiable under Heading 8504 40 90 as 'Static Converter-others?.“ Ruling was framed as: ”The 'Power Bank' traded by the appellant is classifiable under Heading 8507 as Accumulator and not as Static Converter.“ Appeal against the same dismissed. — Xiaomi Technology India Private Limited. [2019] 15 TAXLOK.COM 036 (AAAR-Karnataka)