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2014 (1) TMI 638 - CESTAT NEW DELHIDenial of refund claim - Import of E-bikes in CKD condition - Exemption Notification No. 102/2007-Cus., dated 14-9-2007 - Refund of the Additional Duty of Customs if imported goods were sold after the discharge of VAT - Commissioner allowed refund claim - Held that:- goods were assessed at the time of their import as E-bikes in CKD condition and not as part of E-bikes. If that be so, we really are unable to appreciate the Revenue’s contention that for the purpose of refund of ACD, same has to be considered as E-bikes part. Revenue relies on Boards Circular No. 15/2010-Cus., dated 29-6-2010 is not appropriate inasmuch as in the said circular reference was made to the imports of ‘timber logs’ which were ‘sawn’ or ‘cut logs’ and were sold as ‘sawn’ and ‘cut log’. Similarly, Revenue’s reference to the Chapter Note 6 of Section XVII does not advance their case inasmuch as the same is in respect of incomplete or unfinished articles having essential character of that article but not ready for direct use - admittedly the imported goods were E-bikes in CKD condition and same were assessed to duty as E-bikes. If that be so, the respondents are admittedly entitled to refund of ACD paid by them at the time of import of the goods when subsequently they were sold as E-bikes and upon discharge of VAT - Decided against Revenue.
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