https://www.taxtmi.com/highlights?id=104865 "Power Bank" under the relevant customs concessional-duty entry means only a lithium-ion battery device with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems classified under the specified tariff item do not fall within the power-bank exclusion. They therefore remain eligible for the concessional Basic Customs Duty treatment available under that entry, subject to its other stated exclusions and conditions. en-us Mon, 12 Oct 2026 18:20:10 +0530 Mon, 12 Oct 2026 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104865 "Power Bank" under the relevant customs concessional-duty entry means only a lithium-ion battery device with charging and discharging ports designed to externally charge cellular mobile phones or portable electronic devices. Stationary, grid-scale and industrial lithium-ion Battery Energy Storage Systems classified under the specified tariff item do not fall within the power-bank exclusion. They therefore remain eligible for the concessional Basic Customs Duty treatment available under that entry, subject to its other stated exclusions and conditions. Highlights Customs Mon, 12 Oct 2026 18:20:10 +0530 https://www.taxtmi.com/highlights?id=104865