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2016 (8) TMI 481 - AT - CustomsClassification – importation of e-bykes in CKD condition - Notification No.06/2006-CE providing concessional rate of 4% ad valorem only on electrically operated vehicles – interpretation – whether e-bikes in CKD condition to be interpreted as parts and components required to be assembled to make e-bikes or to be interpreted as electrically operated vehicles – Held that: - there is no basis to treat the impugned goods as e-bikes for the purpose of classification and as parts (and not as e-bikes) for the purpose of exemption Notification. Notification No.06/2006-CE, at Sl. No.35 of the table appended thereto allows concessional rate of duty of 4% ad valorem to electrically operated vehicles including two and three wheeled electric motor vehicles. In this scenario, once the goods have been classified to be electrically operated bikes, they clearly get covered under the scope of entry at Sl. No.35 of the table appended to the said Notification - the impugned goods are entitled to the benefit of Notification No.6/2006-CE – decided in favor of appellant.
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