https://www.taxtmi.com/caselaws?id=754178 Lithium ion batteries imported under a transferable DFIA licence were treated as covered by the description "automotive battery" for customs duty exemption purposes. The Tribunal applied the DFIA scheme on the basis that entitlement depends on whether the imported goods are capable of use within the licensed description, not on proof of actual use in the exported product. It further held that export promotion notifications must be construed liberally once eligibility is established, and that no express actual-user condition or one-to-one correlation was shown. Technical material supported the conclusion that the batteries could function as automotive batteries for electric tractors, so the exemption could not be denied on tariff-classification mismatch. en-us Fri, 14 Jun 2024 00:00:00 +0530 Tue, 18 Jun 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754178 Lithium ion batteries imported under a transferable DFIA licence were treated as covered by the description "automotive battery" for customs duty exemption purposes. The Tribunal applied the DFIA scheme on the basis that entitlement depends on whether the imported goods are capable of use within the licensed description, not on proof of actual use in the exported product. It further held that export promotion notifications must be construed liberally once eligibility is established, and that no express actual-user condition or one-to-one correlation was shown. Technical material supported the conclusion that the batteries could function as automotive batteries for electric tractors, so the exemption could not be denied on tariff-classification mismatch. Case-Laws Customs Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754178