https://www.taxtmi.com/caselaws?id=800864 Advance rulings may cover ongoing imports where the goods are neither subject to a pending dispute nor already settled, with prospective operation. Pre-cut, non-rectangular, battery-specific die cut tape used principally for insulating and heat-protecting lithium-ion battery packs is classified as an other part of an electric accumulator under CTI 8507 90 90, rather than as a general-use plastic article. Continuous pressure-sensitive self-adhesive tape in rolls remains a general-use plastic article under heading 3919; rolls not exceeding 20 cm fall under CTI 3919 10 00, subject to dimensional verification. Both products are eligible for concessional basic customs duty when used in lithium-ion battery or battery-pack manufacture, subject to end-use and procedural requirements. en-us Mon, 05 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800864 Advance rulings may cover ongoing imports where the goods are neither subject to a pending dispute nor already settled, with prospective operation. Pre-cut, non-rectangular, battery-specific die cut tape used principally for insulating and heat-protecting lithium-ion battery packs is classified as an other part of an electric accumulator under CTI 8507 90 90, rather than as a general-use plastic article. Continuous pressure-sensitive self-adhesive tape in rolls remains a general-use plastic article under heading 3919; rolls not exceeding 20 cm fall under CTI 3919 10 00, subject to dimensional verification. Both products are eligible for concessional basic customs duty when used in lithium-ion battery or battery-pack manufacture, subject to end-use and procedural requirements. Case-Laws Customs Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800864