https://www.taxtmi.com/caselaws?id=467849 Concessional customs duty under Notification No. 50/2017-Customs was held available for lithium-ion cells, inputs and parts imported for use in manufacturing battery packs for cellular mobile phones. The notification's end-use condition was treated as satisfied where the goods fell within the specified descriptions and were imported for actual use in manufacture. The benefit also extended to goods that were used in the manufacturing process but later damaged and scrapped, because "for use" covers intended and actual use in manufacture even if the goods do not remain in the finished product. Rule 10 on unutilized or defective goods was held inapplicable to such consumed inputs. en-us Wed, 20 Nov 2024 00:00:00 +0530 Mon, 06 Apr 2026 12:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467849 Concessional customs duty under Notification No. 50/2017-Customs was held available for lithium-ion cells, inputs and parts imported for use in manufacturing battery packs for cellular mobile phones. The notification's end-use condition was treated as satisfied where the goods fell within the specified descriptions and were imported for actual use in manufacture. The benefit also extended to goods that were used in the manufacturing process but later damaged and scrapped, because "for use" covers intended and actual use in manufacture even if the goods do not remain in the finished product. Rule 10 on unutilized or defective goods was held inapplicable to such consumed inputs. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467849