https://www.taxtmi.com/caselaws?id=443642 Under a transferable DFIA, customs exemption was considered available where imported lithium-ion cells fell within the authorised description "Automotive Battery" and were capable of use in the export product. The absence of identical nomenclature or a matching ITC(HS) heading was treated as non-decisive if the description and quantity requirements were otherwise met. The material relied on, including technical literature and expert opinion, supported the view that lithium-ion cells can form part of automotive batteries and may be used in electric agricultural tractors. A strict actual-use objection was rejected in this DFIA context. en-us Wed, 20 Sep 2023 00:00:00 +0530 Tue, 23 Apr 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443642 Under a transferable DFIA, customs exemption was considered available where imported lithium-ion cells fell within the authorised description "Automotive Battery" and were capable of use in the export product. The absence of identical nomenclature or a matching ITC(HS) heading was treated as non-decisive if the description and quantity requirements were otherwise met. The material relied on, including technical literature and expert opinion, supported the view that lithium-ion cells can form part of automotive batteries and may be used in electric agricultural tractors. A strict actual-use objection was rejected in this DFIA context. Case-Laws Customs Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443642