https://www.taxtmi.com/caselaws?id=783148 The AAR held that cathode-coated foils and anode-coated foils, being parts suitable solely/principally for use with lithium-ion accumulators, are classifiable under CTI 8507 90 90 as "Parts of electric accumulators - Other," applying Section Note 2(b) to Section XVI. The separator (microporous film), recognised in the Tariff as an accumulator separator, is classifiable under CTI 8507 90 10. The LC breaker, functioning as an autonomous protective electrical apparatus and not an integral accumulator component, is classifiable under CTI 8536 30 00. All four items are eligible for concessional basic customs duty under Serial No. 314 of N/N. 45/2025-Cus., subject to compliance with Condition No. 3 (IGCR Rules, 2022), end-use in lithium-ion cell manufacture (CTI 8507 60 00), and the temporal limit of 31.03.2026. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783148 The AAR held that cathode-coated foils and anode-coated foils, being parts suitable solely/principally for use with lithium-ion accumulators, are classifiable under CTI 8507 90 90 as "Parts of electric accumulators - Other," applying Section Note 2(b) to Section XVI. The separator (microporous film), recognised in the Tariff as an accumulator separator, is classifiable under CTI 8507 90 10. The LC breaker, functioning as an autonomous protective electrical apparatus and not an integral accumulator component, is classifiable under CTI 8536 30 00. All four items are eligible for concessional basic customs duty under Serial No. 314 of N/N. 45/2025-Cus., subject to compliance with Condition No. 3 (IGCR Rules, 2022), end-use in lithium-ion cell manufacture (CTI 8507 60 00), and the temporal limit of 31.03.2026. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783148