Olectra Greentech Wins DFIA Scheme Benefits for Lithium Ion Batteries: CESTAT Kolkata

Principal Commissioner of Customs Vs Olectra Greentech Ltd (CESTAT Kolkata)  The case between Principal Commissioner of Customs and Olectra Greentech Ltd. before CESTAT Kolkata revolves around the eligibility of Lithium Ion Batteries (imported under a DFIA scheme) for duty exemption under specific customs notifications. Olectra Greentech argues that these batteries, essential for agricultural tractors, qualify under the “Automotive Battery” category, thus eligible for the DFIA benefits as per Notification No. 25/2023-CUS. Background and Legal Context The crux of the dispute lies i...