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HomeIndirect TaxesNo Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or...

No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR

Indirect Taxes

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By Mariya Paliwala
No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR

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In a significant decision affecting electric vehicle (EV) battery manufacturers and assemblers, the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that concessional customs duty benefit under Entry 527B of Notification No. 50/2017-Customs is not available for lithium-ion cells that are used as replacement parts, become scrap during the manufacturing process, or are found…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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