Customs Classification Confirmed for Lithium-Ion Cell Inputs Based on Manufacturing Use

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

The Customs Authority for Advance Rulings (CAAR), Delhi examined an application filed for advance ruling on the correct customs classification of various goods proposed to be imported for use in the manufacture of lithium-ion cells. The applicant is engaged in setting up a manufacturing unit for lithium-ion cells and sought certainty on classification under the Customs Tariff Act, 1975, as well as eligibility for exemption under Notification No. 50/2017-Customs dated 30 June 2017. The application was admitted as comp

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