AAR : Rules on classification of 'mobile phone batteries'; 12% for manufacturers, 28% for customers

AAR rules on classification of ‘battery for mobile handset’, both detachable and non-detachable, when sold to (i) mobile handset manufacturers, and (ii) other customers; Referring to Rules for interpretation of Customs Tariff, AAR observes that sub-heading 85076000 meant for lithium-ion battery, is more specific classification for the product while heading 85177090 is a general heading for parts of mobile phone; Hence, mobile phone batteries are covered under chapter head...