ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 24.06.2025
CESTAT Delhi Upholds 12% IGST on Lithium-Ion Batteries Used in Mobile Phone Manufacturing
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Principal Bench, delivered a comprehensive judgment on 23rd June 2025 in Samsung India Electronics Pvt. Ltd. v. Principal Commissioner of Customs, resolving a long-standing dispute over the correct IGST rate applicable on lithium-ion batteries imported for use in the manufacture of mobile phones.
Key Issue
The central issue before the Tribunal was whether lithium-ion batteries imported by Samsung India and other mobile manufacturers for use in the manufacture of mobile phones are to be taxed at:
- 12% IGST under Serial No. 203 of Schedule II (as claimed by Samsung India),
or - 28% or 18% IGST under Serial No. 139 of Schedule IV and 376AA of Schedule III, respectively (as claimed by the Department).
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
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