Circular No. 45/2026- Customs dated 09.10.2026

Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 45/2026-Customs dated 09.10.2026 regarding Clarification regarding scope of the term “Power Bank” under S.no. 325 of Table I of notification No. 45/2025-Customs dated 24.10.2025

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