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2017 (5) TMI 272 - DELHI HIGH COURT

2017 (5) TMI 272 - DELHI HIGH COURT - TMI - Levy of CVD on imported CKD E-bike kits - N/N. 06/2006 (S.No.35) dated 01.03.2006 - Whether on the basis of the classification under the Customs Tariff Act can a benefit under the Exemption Notification be granted, when the language of the notification is clear and unambiguous? - Held that: - 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 ex .....

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t. 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 - S. MURALIDHAR & CHANDER SHEKHAR JJ. Appellant Through: Mr. Sanjeev Narula, Sr. Standing Counse .....

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cation under the Customs Tariff Act can a benefit under the Exemption Notification be granted, when the language of the notification is clear and unambiguous? (ii) Whether Tribunal can expand language of a Notification i.e. whether claimed benefit of CVD under Notification No.06/2006 (S.No.35) dated 01.03.2006 is applicable to the party who imported goods (E-bike) in CKD condition, contrary to the wordings of Notification which exempts CVD at nil rate for vehicles and does not include vehicles i .....

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f 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 im .....

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ed order while allowing the appeal has held that since the goods, when assembled, are complete electrically operated bikes they would be covered under Serial No.35 of the table appended to the exemption Notification in question. 7. Mr. Sanjeev Narula, the learned counsel appearing for the Appellant Department, has placed before this Court, the Notification dated 1st March, 2006. Under Serial No.35 there is a mention of Chapter 87 of Central Excise Tariff Act and the entry reads as under: "E .....

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form trucks, work trucks or two tractors which are run solely on electrical 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 .....

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