https://www.taxtmi.com/forum/issue?id=114744 The core issue is whether the terms battery and battery pack used in successive customs notifications are equivalent for claiming nil duty on imported lithium ion cells and parts. Earlier notifications referred to inputs for manufacture of battery or battery pack with nil duty, but the latest notification specifies lithium ion cell for use in manufacture of battery pack and attracts duty. The practical effect is that the precise terminology of the controlling notification governs eligibility for the concession, and the authority indicated the terms are not to be treated as identical. en-us Wed, 13 Mar 2019 12:47:46 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114744 The core issue is whether the terms battery and battery pack used in successive customs notifications are equivalent for claiming nil duty on imported lithium ion cells and parts. Earlier notifications referred to inputs for manufacture of battery or battery pack with nil duty, but the latest notification specifies lithium ion cell for use in manufacture of battery pack and attracts duty. The practical effect is that the precise terminology of the controlling notification governs eligibility for the concession, and the authority indicated the terms are not to be treated as identical. Discussion-Forum Customs Wed, 13 Mar 2019 12:47:46 +0530 https://www.taxtmi.com/forum/issue?id=114744