Components constituting E-Rickshaw in CKD/ SKD classifiable under 8703 9000

Y. C. Electric Vehicle Vs Principal Commissioner (CESTAT Delhi) CESTAT Delhi held that import of essential components constituting an E-Rickshaw in CKD [Complete Knock Down] or SKD [Semi- Knock Down] is rightly classifiable under CTH 8703 9000. Accordingly, order upheld and appeal is dismissed. Facts- The appellant has imported ―converter, charging socket, connection box….. etc declaring them as spare parts of e-rickshaw under CTH of 8708 9900. It was alleged that the importer had mis-classified the imported items under CTI 8708 9900 and paid BCD@ 15%, SWS@ 10% and IGST @28%. The depar...