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

Case Law Details

Case Name
In re H.Q. Lamps Manufacturing Co. Pvt Ltd (CAAR Delhi)
Date of Judgement/Order
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Advertisement 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 u...
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