https://www.taxtmi.com/caselaws?id=783866 The dominant issues were tariff classification of eight lithium-ion cell inputs and their eligibility for concessional BCD under the relevant exemption entry. The AAR applied the General Rules for Interpretation read with HSN Explanatory Notes and product composition/characteristics to hold: hot-melt adhesive classifiable under CTI 3506 91 90 (not CTI 3506 10 00 due to non-retail packing); electrolyte under residuary CTI 3824 99 00; graphite powder under CTI 3801 10 00; lithium cobalt oxide under CTI 2825 90 90; carbon black under CTI 2803 00 10; NMP under CTI 2933 79 10; ethylene carbonate under CTI 2920 90 00; and boehmite under CTI 2818 30 00. As all were inputs/raw materials directly used in lithium-ion cell manufacture, exemption benefit was allowed, subject to IGCR, 2022 and end-use verification, up to 31.03.2026. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783866 The dominant issues were tariff classification of eight lithium-ion cell inputs and their eligibility for concessional BCD under the relevant exemption entry. The AAR applied the General Rules for Interpretation read with HSN Explanatory Notes and product composition/characteristics to hold: hot-melt adhesive classifiable under CTI 3506 91 90 (not CTI 3506 10 00 due to non-retail packing); electrolyte under residuary CTI 3824 99 00; graphite powder under CTI 3801 10 00; lithium cobalt oxide under CTI 2825 90 90; carbon black under CTI 2803 00 10; NMP under CTI 2933 79 10; ethylene carbonate under CTI 2920 90 00; and boehmite under CTI 2818 30 00. As all were inputs/raw materials directly used in lithium-ion cell manufacture, exemption benefit was allowed, subject to IGCR, 2022 and end-use verification, up to 31.03.2026. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783866