https://www.taxtmi.com/caselaws?id=783785 An advance ruling was sought on (i) tariff classification of 13 goods proposed for use in lithium-ion cell manufacture and (ii) eligibility for concessional duty under the relevant customs exemption entry covering "parts, sub-parts, inputs or raw materials" for lithium-ion cells. Applying the use-based description and chapter-neutral scope of the entry, and construing the exemption purposively without defeating its object, the authority held the goods were functionally indispensable and directly integrable into the production line; consequently, exemption benefit was allowed for all 13 items, subject to strict compliance with the IGCR, 2022 condition and actual end-use. It further ruled that specified adhesive tapes fall under 3919 10 00; polyether-modified polysiloxane under 3910 00 90; POLYSOL LB-150J under 3903 90 90; and PVDF under 3904 69 90. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783785 An advance ruling was sought on (i) tariff classification of 13 goods proposed for use in lithium-ion cell manufacture and (ii) eligibility for concessional duty under the relevant customs exemption entry covering "parts, sub-parts, inputs or raw materials" for lithium-ion cells. Applying the use-based description and chapter-neutral scope of the entry, and construing the exemption purposively without defeating its object, the authority held the goods were functionally indispensable and directly integrable into the production line; consequently, exemption benefit was allowed for all 13 items, subject to strict compliance with the IGCR, 2022 condition and actual end-use. It further ruled that specified adhesive tapes fall under 3919 10 00; polyether-modified polysiloxane under 3910 00 90; POLYSOL LB-150J under 3903 90 90; and PVDF under 3904 69 90. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783785