https://www.taxtmi.com/caselaws?id=797934 Customs exemption eligibility for Battery Management Systems and Cell Supervisory Circuits depends on their technical character and whether they constitute Printed Circuit Board Assemblies excluded from the concessional rate. A credible independent expert opinion based on physical inspection and component-level analysis requires a reasoned technical response supported by comparable scientific or expert material; an adjudicating authority's unsupported technical view is insufficient. Where specialised technical evidence has been disregarded without such rebuttal, writ jurisdiction may be invoked despite an available statutory appeal. The products' classification and exemption eligibility require fresh determination on a proper technical foundation. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797934 Customs exemption eligibility for Battery Management Systems and Cell Supervisory Circuits depends on their technical character and whether they constitute Printed Circuit Board Assemblies excluded from the concessional rate. A credible independent expert opinion based on physical inspection and component-level analysis requires a reasoned technical response supported by comparable scientific or expert material; an adjudicating authority's unsupported technical view is insufficient. Where specialised technical evidence has been disregarded without such rebuttal, writ jurisdiction may be invoked despite an available statutory appeal. The products' classification and exemption eligibility require fresh determination on a proper technical foundation. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797934