https://www.taxtmi.com/caselaws?id=795401 Lithium-ion cells warehoused under an unconditional or differently conditioned exemption cannot claim a separate conditional end-use concession at ex-bond clearance unless the applicable import-stage requirements were met. Although the rate for warehoused goods is determined by the ex-bond bill of entry date, the concession under Serial No. 320 requires compliance with the IGCR Rules from import, including prescribed procedures. Import under Serial No. 325 did not satisfy those conditions. Consequently, cells imported under Serial No. 325 are ineligible for the Serial No. 320 concessional rate at ex-bonding without import-stage IGCR compliance. en-us Fri, 17 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795401 Lithium-ion cells warehoused under an unconditional or differently conditioned exemption cannot claim a separate conditional end-use concession at ex-bond clearance unless the applicable import-stage requirements were met. Although the rate for warehoused goods is determined by the ex-bond bill of entry date, the concession under Serial No. 320 requires compliance with the IGCR Rules from import, including prescribed procedures. Import under Serial No. 325 did not satisfy those conditions. Consequently, cells imported under Serial No. 325 are ineligible for the Serial No. 320 concessional rate at ex-bonding without import-stage IGCR compliance. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795401