Seeking Clarification

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..... 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 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 431 .....

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..... B 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 nil duty. It read as Inputs or Raw Materials for use in manufacturer of following parts of Cellular Mobile Phone ; (ii) Battery Pack On 29/0 .....

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..... 1/2019 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 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 P .....

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..... ack 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 +919603869869 / +919581226869 - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view - NO - Seeking Clarification - Query Started By: - K.Shashi N .....

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..... air Dated:- 13-3-2019 Customs - Import - Export - Customs - SEZ - Got 1 Reply - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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