TMI Blog2017 (5) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods being in either in CKD condition or a Semi Knocked Down (SKD) does not arise. When goods are imported, as in the present case, in a CKD condition, what in fact is imported is the entire vehicle. All that is required to be done is to assemble the various components to obtain the complete vehicle. That is why it is called a CKD kit. Since virtually what is imported is in fact an entire electrically operated vehicle, in this case is E-bikes, there would be no justification in denying the exemption from excise duty under the Notification in question. Therefore, no CVD would be applicable on such imported CKD E-bike kits - appeal dismissed - decided against Revenue. - CUSAA 9/2017 & C.M.No.7809/2017 (Stay) - - - Dated:- 2-5-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance of goods declared as completely knocked down (CKD) Kits of E-Bike and other spares. It is stated that E-Bikes are classified under Customs Tariff Heading (CTH) 879091 and spares are classified under various other CTHs. 4. The Respondent claimed the benefit of Notification No.06/2006-CE (Sl.No.35) dated 1st March, 2006 read with Notification No.25/2008-CE dated 29th April, 2008. It contended that in terms thereof the countervailing duty (CVD) payable on the CKD E-Bike kit would be at Nil rate. The Assistant Commissioner of Customs by order dated 17th February 2010 denied the benefit on the ground that the E-Bikes (Electric Scooter) as imported were not a complete built up unit but in a CKD condition. According to him, the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal energy derived from one or more electrical batteries which are fitted to such vehicles and battery powered road vehicles means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles. 8. By virtue of the Exemption Notification, the earlier rate of 8% has been amended as 0%. In other words, the excise duty payable on the aforementioned goods is Nil. 9. In the context of CVD what has to be seen is whether goods of a like nature if manufactured in India would be exigible to excise duty. Where such goods are not exigible to excise duty, then naturally there would be no corresponding CVD on such goods when imported. In the domestic manufacturing context, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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