https://www.taxtmi.com/caselaws?id=774161 CESTAT New Delhi held that lithium-ion batteries imported for mobile phone manufacture attract 12% IGST under Serial No. 203 of Schedule II to IGST Rate Notification from 01.04.2018 to 31.03.2020, thereafter 18%. The tribunal rejected the demand for higher duty rates of 28% or 18% under different serial numbers, finding that end-use for mobile phone manufacturing qualified for the lower rate. The demand for short-paid customs duty under section 28(1) with interest under section 28AA, redemption fine, and penalty under section 112(a)(ii) of Customs Act were unsustainable. Appeal allowed. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 11:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774161 CESTAT New Delhi held that lithium-ion batteries imported for mobile phone manufacture attract 12% IGST under Serial No. 203 of Schedule II to IGST Rate Notification from 01.04.2018 to 31.03.2020, thereafter 18%. The tribunal rejected the demand for higher duty rates of 28% or 18% under different serial numbers, finding that end-use for mobile phone manufacturing qualified for the lower rate. The demand for short-paid customs duty under section 28(1) with interest under section 28AA, redemption fine, and penalty under section 112(a)(ii) of Customs Act were unsustainable. Appeal allowed. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774161