Battery pack parts denied handset exemption and classified as rechargeable battery parts under customs law

Goods described as casing, terminal, stickers and PCM for mobile phone battery packs were treated as parts of cell phone battery packs, not as parts, components or accessories of mobile handsets, so the nil-duty benefit under Serial No. 320 of Notification No. 21/2002-Cus. was unavailable. The goods were also classified under Customs Tariff sub-heading 8506.90 as parts of rechargeable batteries, rather than under Heading 8529.90. Serial No. 302 was held inapplicable because it covered complete battery packs for cellular phones and did not extend to parts of such packs, leaving the exemption denial and classification adopted by the authorities in place.

---

---

Issues: Whether goods declared as casing, terminal, stickers and PCM for mobile phone battery packs were eligible for nil rate of duty under Serial No. 320 of Notification No. 21/2002-Cus. as parts, components or accessories of mobile handsets, and whether they were correctly classifiable under Customs Tariff Heading 8529.90 or sub-heading 8506.90.

Analysis: The goods were found to be parts and components of cell phone battery packs, not parts, components or accessories of mobile handsets. On that basis, the benefit of Serial No. 320 of Notification No. 21/2002-Cus. was unavailable. The goods were also held to be correctly classified under Customs Tariff sub-heading 8506.90 as parts of rechargeable batteries. Serial No. 302 was likewise held inapplicable because it covered complete battery packs for cellular phones and did not extend to parts of such packs.

Conclusion: The denial of exemption and the classification adopted by the authorities were upheld, and the appeal was rejected.

---