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TMI BlogSeeking ClarificationX X X X Extracts X X X X X X X X Extracts X X X X ..... Seeking Clarification X X X X Extracts X X X X X X X X Extracts X X X X ..... g Stars Mobile India Pvt Ltd, Sricity, AP. While importing these parts we followed the following notifications (a) Cu Notf 12/2016 dated 01/03/2016 Sr 431B which had Nil duty. It read : Inputs or parts for use in manufacturer of battery for mobile handsets including cellular phones. Subsequently after amendments in notification, we followed (b) Cus Notf 57/2017 dated 30/06/2017 Sr 7 which had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nil duty. It read as "Inputs or Raw Materials for use in manufacturer of following parts of Cellular Mobile Phone ; (ii) Battery Pack" On 29/01/2019 a new notification 02/2019 was released that is now being followed: (c) Cust Notf 02/2019 dated 29/01/2019 which has 5% duty. It reads as: "Lithium ion cell for use in manufacturer of battery pack of cellular phone" The questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n here is 12/2016 mentions as "Manufacturer of Battery" which 57/2017 and 02/2019 mentions as "Manufacturer of Battery Pack" Can we treat Battery Pack is same is Battery in this case of 57/2017 and 02/2019. A clarification from our end in this regard has come up from Chennai customs. Could you please help me with providing a necessary justification? Thanks Shashi Nair K +9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19603869869 / +919581226869
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
In my view - NO X X X X Extracts X X X X X X X X Extracts X X X X
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