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TMI BlogParts of CycleX X X X Extracts X X X X X X X X Extracts X X X X ..... Parts of Cycle X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 quot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reply By Rajagopalan Ranganathan: The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Sir, If the parts imported by you can be treated as complete bicycle provided the parts when assembled will result in complete bicycle then the Customs Department will treat it as bicycle in compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etely knocked down (CKD) condition and assess the same as bicycle and not as part of bicycle. X X X X Extracts X X X X X X X X Extracts X X X X
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