https://www.taxtmi.com/caselaws?id=799486 End-use concessional duty for imported lithium-ion cells under the IGCR Rules requires their use in manufacturing the specified battery or battery pack. Manufacture requires emergence of a new product with a distinct nature, character, use or name; cells damaged or rejected and sold as scrap do not meet that condition. Where no prescribed process-loss or wastage tolerance applies, scrapped cells are treated as unutilised or defective goods. Differential duty, being the difference between normal import duty and concessional duty, is recoverable on the imported goods' assessed quantity and value with applicable interest, rather than proportionately to scrap sale proceeds. en-us Thu, 17 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799486 End-use concessional duty for imported lithium-ion cells under the IGCR Rules requires their use in manufacturing the specified battery or battery pack. Manufacture requires emergence of a new product with a distinct nature, character, use or name; cells damaged or rejected and sold as scrap do not meet that condition. Where no prescribed process-loss or wastage tolerance applies, scrapped cells are treated as unutilised or defective goods. Differential duty, being the difference between normal import duty and concessional duty, is recoverable on the imported goods' assessed quantity and value with applicable interest, rather than proportionately to scrap sale proceeds. Case-Laws Customs Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799486