Lithium-Ion Batteries for Mobile Handsets: Classification Affects GST and Customs Duties Under Customs Tariff Act, 1985.
Case-Laws
GST
Classification of goods – Battery’ for Mobile Handset – Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile handsets’’, which is lithium-ion battery would be covered? – To be classified according to its use and type of sale.
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