Raw material of battery

[Uday Ranalkar]

If a company is importing raw material for manufacture of battery in India then whether it qualifies for following exemption of Import of goods at concessional rate under Notification 50/2017-Cus (erstwhile 12/2012):

Entry No 512. 85 or any other Chapter
(a) Parts, components and accessories except populated printed circuit boards for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00;
(b) Sub-parts for use in manufacture of items mentioned at (a) above.

Will raw material qualify under above entry??

Thanks

[YAGAY and SUN]

What do you mean by Raw Material? whether you are also importing plastic granuels for molding of out case of battery including its plates and lithium etc?

[DR.MARIAPPAN GOVINDARAJAN]

Please give the names of raw materials

AI Summary

Import exemption for battery manufacturing questioned: do raw materials qualify as parts/sub parts for concessional treatment?
Whether imported inputs used in manufacture of lithium ion batteries qualify for concessional import treatment under the entry for parts, components and accessories (excluding populated printed circuit boards) and their sub parts is questioned. The inquiry requests identification of specific raw materials (for example, plastic granules for molding, outer cases, plates, and lithium) to determine if they fall within the qualifying parts/sub parts description for concessional customs treatment.