Home Forum Customs - Exim - SEZ Month 3 2021 2021 (3) This
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Parts of Cycle - Customs - Exim - SEZExtract Duty structure on import of bi cycle parts is 20 % whereas duty structure on complete cycle is 30%. it is seen that department often demand 30 per cent duty on bi cycle parts whereas in tariff book it is already given at 20 %. Department is quoting the The General rule of Interpretation 2(a) which says that if the incomplete goods have essential character of complete goods it can be consider as complete goods. My questions are : 1. Whether it is right to do so by the department. What is the legal stand on it? 2. If Customs Tariff books itself gives it classification and have separate duty structure, how can parts can be considered as complete cycle? 3. Who will decide the essential character as mentioned in the Rule 2(a) of Interpretative Rule? please guide me on this essential topic.
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