{"id":5728,"date":"2025-09-02T17:54:22","date_gmt":"2025-09-02T12:24:22","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5728"},"modified":"2025-09-02T17:54:22","modified_gmt":"2025-09-02T12:24:22","slug":"sc-upholds-exemption-on-import-of-single-unit-cells-for-power-banks","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-exemption-on-import-of-single-unit-cells-for-power-banks","title":{"rendered":"SC Upholds Exemption on Import of Single Unit Cells for Power Banks"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000405397\/sc-upholds-exemption-on-import-of-single-unit-cells-under-notification-no-502017-when-used-to-manufacture-power-banks-sc\"><span class=\"TextRun SCXW143889241 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW143889241 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Principal Commissioner of Customs (Preventive)<\/span> <span class=\"NormalTextRun SCXW143889241 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW143889241 BCX0\" data-ccp-parastyle=\"Body-All Documents\">XOR Technologies LLP<\/span> <span class=\"NormalTextRun SCXW143889241 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 33 Centax 232 (S.C.)<\/span><\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Manoj Misra<\/strong> &amp;<strong> Ujjal Bhuyan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri N. Venkataraman<\/strong>, A.S.G., <strong>Ms B. Sunita Rao<\/strong>, <strong>V.C. Bharathi<\/strong>, <strong>Udai Khanna<\/strong>, <strong>Ms Prerna Dhal<\/strong>,<strong> Ms Smriti Kumari<\/strong>, Advs. &amp;\u00a0 <strong>Gurmeet Singh Makker<\/strong>, AOR, for the Appellant<\/li>\n<li><strong>Ms Umang Motiyani,<\/strong> <strong>Ms Neha Choudhary<\/strong>, <strong>Ms Nitem Jain S\/Shri Ayush Agarwal,<\/strong> <strong>Swastik Mishra<\/strong>, Advs. &amp;<strong> Ms Charanya Lakshmikumaran<\/strong>, AOR, for the Respondent<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellants filed appeals before the Hon\u2019ble Supreme Court challenging the denial of exemption on import of single unit lithium-ion cells. The appellants had imported single unit cells along with other components and combined them to manufacture Lithium Ion Batteries (Accumulators), which were then captively used to produce power banks. They claimed exemption under <\/span><i><span data-contrast=\"none\">Entry No. 512 of \u00a0<a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2050%2F2017-Cus.,%20dated%2030-06-2017&amp;itemType=AP\">Notification No. 50\/2017-Cus<\/a>., dated 30-06-2017<\/span><\/i><span data-contrast=\"none\">, contending that the imported raw materials were utilized in the manufacture of a final product and thus qualified for concessional\/exempted customs duty. The legal issue arose as to whether the exemption under <\/span><i><span data-contrast=\"none\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2050%2F2017-Cus.,%20dated%2030-06-2017&amp;itemType=AP\">Notification No. 50\/2017-Cus<\/a>., dated 30-6-2017<\/span><\/i><span data-contrast=\"none\"> applied at the stage of import of individual components, given that the term \u2018<\/span><i><span data-contrast=\"none\">manufacture\u2019<\/span><\/i><span data-contrast=\"none\"> under Rule 3(e) of IGCR Rules is satisfied only upon emergence of the final battery. The matter was accordingly placed before the Hon\u2019ble Supreme Court.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Hon\u2019ble Supreme Court held that the appellants were rightly entitled to claim the exemption under <\/span><i><span data-contrast=\"none\">Entry No. 512 of <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2050%2F2017-Cus.,%20dated%2030-06-2017&amp;itemType=AP\">Notification No. 50\/2017-Cus<\/a>., dated 30-6-2017<\/span><\/i><span data-contrast=\"none\">, as the imported single unit cells were used along with other components to manufacture Lithium Ion Batteries, which were captively used to produce power banks. It was observed that the condition of \u2018<\/span><i><span data-contrast=\"none\">manufacture\u2019<\/span><\/i><span data-contrast=\"none\"> under Rule 3(e) of IGCR Rules is satisfied at the stage of emergence of the battery as a distinct product, not at the level of individual components. Consequently, there was no reason to interfere with the order of the CESTAT, and the appeals were dismissed.<\/span><\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=XOR%20Technologies%20LLP%20v.%20Principal%20Commissioner%20%E2%80%94%20(2025)%2033%20Centax%20231%20(Tri.%20-%20Del.)%20%E2%80%94%20Affirmed%20%5BPara%203%5D&amp;itemType=AP\">XOR Technologies LLP v. Principal Commissioner<\/a> \u2014 (2025) 33 Centax 231 (Tri. &#8211; Del.)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Principal Commissioner of Customs (Preventive) Versus XOR Technologies LLP (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5744,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Upholds Exemption on Import of Single Unit Cells for Power Banks<\/title>\n<meta name=\"description\" content=\"The Supreme Court in Principal Commissioner of Customs v. 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