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Advance Ruling on Lithium-Ion Cell Imports for Mobile Batteries
Case Law Details
- Case Name
- In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai)
In the case of In re Sunwoda Electronics India Pvt. Ltd. (CAAR Mumbai), the Authority clarified the applicability of concessional duty rates under Sr. No. 527A and Sr. No. 512 of Notification No. 50/2017.
1. Eligibility for Concessional Duty:
On imports of lithium-ion cells and other inputs/parts for manufacturing battery packs of mobile phones: The benefit is available.
On such imports used in manufacturing battery packs that are subsequently scrapped during the process: The benefit remains available.
2. Reversal of Duty Exemption: Sin...
