Exemption scope for parts clarified: dry cell battery parts excluded from notification, pending assessments to be finalised. Parts such as base-metal battery caps, though classifiable under Heading 8506, are not covered because the Notification does not include the expression 'Parts', and therefore such components are ineligible for the exemption; field formations and trade are to be informed and pending assessments finalised accordingly.
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Exemption scope for parts clarified: dry cell battery parts excluded from notification, pending assessments to be finalised.
Parts such as base-metal battery caps, though classifiable under Heading 8506, are not covered because the Notification does not include the expression "Parts", and therefore such components are ineligible for the exemption; field formations and trade are to be informed and pending assessments finalised accordingly.
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