The Customs Department has moved the Supreme Court challenging a tribunal order that set aside a tax demand against South Korean phonemaker Samsung, according to a government filing seen by CNBC-TV18.

Customs officials allege that Samsung wrongly classified imported lithium-ion batteries as “parts for telephones for cellular networks” to claim a lower Integrated Goods and Services Tax (IGST) rate of 12%, instead of paying 28% until July 2018 and 18% thereafter.

The dispute dates back to a June 2020 notice, in which Customs claimed Samsung underpaid duties through misclassification of its imports.

In June 2025, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled in favour of Samsung, quashing the department’s demand and stating that the company’s classification was in a

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