Home Case Index All Cases Customs Customs + AAR Customs - 2022 (1) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1377 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHIClassification of goods - E-cycle - applicable rate of customs duty on import of the said goods from China - classifiable under sub-heading 8712 00 10 of the Central Excise Tariff or under 8711? - HELD THAT:- Heading 8712 covers Bicycles and other cycles (including delivery tricycles), not motorized. Given that the good in question is admittedly e-cycle, albeit with power less than 250W, it does not prima facie meet the requirement of "not motorized" prescribed in the heading. The alternative heading 8711 covers Motorcycles (including mopeds) and cycles fitted with auxiliary motor, with or without side cars appears more appropriate, given that the e-cycle has a motor, albeit of power less than 250W - the application is more in the nature of a prayer for fiscal indulgence for an innovative and environment friendly mode of individual transport and not for a ruling on classification of the said mode of transport under the Customs Act, guided as it would be as per the laid down provisions of law and jurisprudence. The specific prayer for classification of e-cycle as a non-motorised cycle under heading 8712 and not 8711 is an effort to lend technical wherewithal to the said substantive prayer. The prayer made in the application is not essentially covered by section 28-H 2 (a) of the Customs Act, 1962 and beyond the scope of powers vested with this Authority. Further, the application, including the revised application, are not in conformity with the procedure laid down in CAAR Regulations, 2021.
|