CAAR Classifies Lithium-Ion Battery Inputs Under Specific Tariff Headings

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

The Customs Authority for Advance Rulings (CAAR), Delhi examined an application seeking classification and eligibility for concessional customs duty of thirteen products proposed to be imported for use in the manufacture of lithium-ion cells. After examining the CAAR-1 application, comments from the jurisdictional Customs Commissionerate, records of personal hearing, additional submissions, and the applicable legal framework, the Authority found the application valid under the Customs

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