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M/s. Lectrix Motors Ltd. Versus C.C., New Delhi (Import & General)

2016 (8) TMI 481 - CESTAT NEW DELHI

Classification – 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) .....

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it of Notification No.6/2006-CE – decided in favor of appellant. - C/531/2010-CU[DB] - Final Order No.52516/2016 - Dated:- 22-6-2016 - S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Noopur Maheshwari, Advocate - For the appellant Ms. Suchitra Sharma, DR - For Respondent ORDER Appeal has been filed against Order-in-Appeal dated 23.08.2010, which upheld the Order-in-Original dated 17.02.2010 in terms of which the benefit of concessional rate of duty @ 4% ad valorem .....

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ground that the Notification provided concessional rate of 4% ad valorem only on electrically operated vehicles while the impugned goods were in CKD condition which required to be assembled to make e-bike. 3. Ld. Advocate for the appellant pleaded that the interpretation of the wording of the Notification has to be the same as adopted for the purpose of classification of the goods. She argued that classification CTH 87119091 is not in dispute and CTH 87119091 covers electrically operated motor c .....

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t treated as parts, but as complete cell phone by virtue of Rule 2(a) of the General Interpretative Rules. 4. Ld. Departmental Representative, on the other hand, argued that the Notification has to be interpreted strictly as per the wordings thereof. As the said Notification grants exemption to electrically operated vehicles, it should be available to electrically operated vehicles only and not to their CKD kits which need to be assembled to make vehicles. Ld. Departmental Representative also st .....

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fication 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. It is so because there is no basis to treat the impugned goods as e-bikes for the purpose of .....

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n CKD packs are not exempted. Under this Notification it is only components and parts which fall within Chapter 87 are exempted. The wording is very clear. For a component and part to be exempted it must be a component or part within Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. If, by virtue of Interpretative Rules, for purposes of the First Schedule to the Customs Tariff Act, 1975 the imported goods are not considered to be components and parts, then for purposes of this No .....

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