Classification of goods - Battery’ for Mobile Handset - Under ...

Lithium-Ion Batteries for Mobile Handsets: Classification Affects GST and Customs Duties Under Customs Tariff Act, 1985.

July 23, 2018

Case Laws GST AAR

Classification of goods - Battery’ for Mobile Handset - Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile handsets’’, which is lithium-ion battery would be covered? - To be classified according to its use and type of sale.

View Source

← Previous Next →

Classification of goods - Battery’ for Mobile Handset - Under ...

Lithium-Ion Batteries for Mobile Handsets: Classification Affects GST and Customs Duties Under Customs Tariff Act, 1985.

July 23, 2018

Case Laws GST AAR

You may also like:

GST Rates - HSN Code - Battery for mobile handsets falls under heading 8506 and attracts 28% GST.

AMENDMENTS TO THE CUSTOMS ACT, 1962 - Due to increase in Custom Duty these items will get costlier Compounded rubber, Articles made from gold bars, Electric Kitchen...

Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...

The Ministry of Finance amended notification No. 25/2002-Customs to expand customs duty exemptions for capital goods used in manufacturing lithium-ion batteries. The...

Effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones

The appellant imported parts, components, and accessories at a concessional rate of customs duty under Notification No. 50/2017-Cus dated 30.06.2017, Entry No. 512, for...

Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

CESTAT ruled in favor of the appellant regarding duty exemption benefits under Entry 512 of Notification 50/2017-Cus for power bank components. The tribunal rejected the...

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Import of batteries to be used for manufacture of mobile handsets and similar phones - Availment of concessional rate of duty - demand set aside - AT

The Appellate Tribunal considered the entitlement to duty exemption u/s N/N. 25/2023-CUS for the import of Lithium Ion Battery under a Transferrable DFIA License. The...

Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

CESTAT dismissed revenue's appeal regarding customs duty recovery from 100% EOU for raw materials used in DTA clearances. The tribunal interpreted exemption...

Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power...

Quick Updates: