Lithium-Ion Cell Inputs Classifiable as Accumulator Parts as No Specific Heading Exists: CAAR

In re ATL Battery Technology (India) Private Limited (CAAR Delhi)

The Authority examined the application for advance ruling relating to the classification of four items proposed to be imported for use in the manufacture of lithium-ion cells. After reviewing the submissions of the applicant, comments of the jurisdictional Customs authorities, the personal hearing, and relevant tariff provisions, the Authority proceeded to classify each product strictly based on the information presented.

The applicant des

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