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2016 (8) TMI 481 - CESTAT NEW DELHI

2016 (8) TMI 481 - CESTAT NEW DELHI - 2016 (340) E.L.T. 213 (Tri. - Del.) - 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 .....

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nded to the said Notification - the impugned goods are entitled to the benefit 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 .....

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duty (4% ad valorem) under Notification No.06/2006-CE was disallowed on the 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 8711 .....

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01.2005 which states that when cell phones are in CKD condition, they are not 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 ne .....

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impugned goods as e-bikes under heading CTH 87119091 is not in dispute. 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. It is so because .....

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Thus in this Notification, unlike as in Notification No. 29/83, components in 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 .....

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t Notification. However if the wording of the Notification show that an item is specifically exempted then the exemption will apply to that item even though for purposes of classification it may be considered to be something else. To take this very case as in illustration, where like in Notification No. 29/83 components including components in CKD packs, were given benefit of exemption those components would get exemption even though for purposes of payment of duty they are classified as cars. B .....

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