Advance Ruling on Lithium-Ion Cell Imports for Mobile Batteries

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

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