https://www.taxtmi.com/caselaws?id=783354 Concessional duty under entry 527B of Notification No. 50/2017-Cus applies to lithium-ion cells imported for manufacture of battery/battery packs for electric or hybrid vehicles only if the importer complies with the IGCRD Rules, 2022; otherwise differential duty becomes payable. Cells used as replacements/repairs under defect or warranty claims were held ineligible because such use does not amount to manufacture of a new product; unutilized/defective quantities attract duty and interest under Rules 10 and 11. Cells becoming obsolete and sold as scrap were treated as unutilized goods, requiring duty payment under Rules 10 and 11. Cells found defective post-import and not issued to production were held to violate Rule 10 unless re-exported or cleared on voluntary duty payment. Interest on differential duty runs from the date of import until actual payment under s. 28AA. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 05 Jan 2026 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783354 Concessional duty under entry 527B of Notification No. 50/2017-Cus applies to lithium-ion cells imported for manufacture of battery/battery packs for electric or hybrid vehicles only if the importer complies with the IGCRD Rules, 2022; otherwise differential duty becomes payable. Cells used as replacements/repairs under defect or warranty claims were held ineligible because such use does not amount to manufacture of a new product; unutilized/defective quantities attract duty and interest under Rules 10 and 11. Cells becoming obsolete and sold as scrap were treated as unutilized goods, requiring duty payment under Rules 10 and 11. Cells found defective post-import and not issued to production were held to violate Rule 10 unless re-exported or cleared on voluntary duty payment. Interest on differential duty runs from the date of import until actual payment under s. 28AA. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783354