Classification of Lithium Ion Cell for use in manufacture of LED Emergency Bulb/Light

In re H.Q. Lamps Manufacturing Co. Pvt Ltd (CAAR Delhi) M/s H.Q. Lamps Manufacturing Co. Pvt Ltd Plot No. 459-B, Sector-53, Phase-3 Industrial Estate, Kundli, Sonipat, Haryana, a private limited company having IEC No.0515905305 and PAN-AADCH4915R, has filed an application dated 21.03.2022 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) seeking advance ruling under Section 28-H of the Customs Act, 1962. On scrutiny of the application, it was found to be in order as per CAAR Regulations, 2021 and the application was accordingly registered under serial No. 0...