TaxTMI 
TaxTMI 
Seeking Clarification
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....eeking Clarification<br> Query (Issue) Started By: - K.Shashi Nair Dated:- 13-3-2019 Last Reply Date:- 18-3-2019 Customs - Exim - SEZ<br>Got 1 Reply<br>Customs<br>Sir, I have a unit in Chennai that manufacturers Mobile batteries. We import parts from Chennai such a Li-Ion cells, PCM's and few plastic parts, which gets assembled in my unit for making a Battery. This is being supplied to Rising....
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.... Stars Mobile India Pvt Ltd, Sricity, AP. While importing these parts we followed the following notifications (a) Cu Notf 12/2016 dated 01/03/2016 Sr 431B which had Nil duty. It read : Inputs or parts for use in manufacturer of battery for mobile handsets including cellular phones. Subsequently after amendments in notification, we followed (b) Cus Notf 57/2017 dated 30/06/2017 Sr 7 which had ....
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....nil duty. It read as "Inputs or Raw Materials for use in manufacturer of following parts of Cellular Mobile Phone ; (ii) Battery Pack" On 29/01/2019 a new notification 02/2019 was released that is now being followed: (c) Cust Notf 02/2019 dated 29/01/2019 which has 5% duty. It reads as: "Lithium ion cell for use in manufacturer of battery pack of cellular phone" The question....
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.... here is 12/2016 mentions as "Manufacturer of Battery" which 57/2017 and 02/2019 mentions as "Manufacturer of Battery Pack" Can we treat Battery Pack is same is Battery in this case of 57/2017 and 02/2019. A clarification from our end in this regard has come up from Chennai customs. Could you please help me with providing a necessary justification? Thanks Shashi Nair K +91....
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....9603869869 / +919581226869 Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view - NO<br> Discussion Forum - Knowledge Sharing ....