Mobile Phone Lithium-ion Batteries Attract 12% IGST: CESTAT Delhi

Samsung India Electronics Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

The CESTAT Delhi in the case of M/s Samsung India Electronics Pvt. Ltd. v. Principal Commissioner of Customs [Final Order Nos. 50896–50909/2025 dated June 23, 2025] held that lithium-ion batteries imported for manufacture of mobile phones are classifiable under Serial No. 203 of Schedule II of Notification No. 01/2017-IGST (Rate) dated June 28, 2017, and are liable to IGST at 12%, and not at 28%/ 18% as alleged by the Department.

Facts:<

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