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2015 (1) TMI 1027 - CALCUTTA HIGH COURTImport of all the components of a battery operated tricycle, except its battery, packed together - Whether this can be called as motor vehicle - Held that:- this kind of importation of an entire vehicle, except the battery, broken down into its parts, was not contemplated by the legislature - The cardinal test of a motor vehicle, appears to be that it should be capable of mechanical propulsion from power derived from a source, external or internal, in the state in which it is. - It is true that when an entire motor vehicle or a substantial part thereof is imported, which includes the description of motor vehicles in the explanatory notes cited by Mr. Bharadwaj, only accessories like wheels, tyres, batteries are to be joined to it. - This kind of importation, by the petitioner in my opinion, does not fit into this description. What is imported cannot be called a vehicle, by any principle of purposive interpretation. Therefore, the insistence of the Customs authorities on the certificates, mentioned in their query, was not proper. It is not part of their job to ask for the certificates because the vehicle has not been manufactured as yet. After the parts are assembled and the vehicle assumes its status, then it is upto some other authority to deal with it in accordance with law. The imported items may not be “parts” wholly and are not a vehicle, according to my interpretation. Then will they not be assessed to duty? While making an assessment of duty it should be the duty of every officer to make a purposive interpretation of the Act, the Rules, the subject headings and the tariff thereunder. If it is found on taking into account the entirety of the parts in one package that it is closer to a vehicle, the assessment should be made accordingly. On the other hand, if it is found that they are closer to the description “parts” and if assembled, may constitute a vehicle, assessment should be made treating them as parts. Therefore, the assessment part is left to the Customs officials. Writ application is disposed of with the direction that the respondent authorities will be free to make the assessment under Section 17 of the Customs Act without insisting on the certificates mentioned in their query - Petition disposed of.
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