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 department alleged that the said items were correctly classifiable under CTI 8703 90 00 and consequently duty payable was BCD@125%, SWS@ 10%, and IGST @28%.
Vide the impugned order the demand of differential duty was confirmed. Being aggrieved, the present appeal is filed by the appellant.
Conclusion- Held that impugned components/assemblies combine together make E-rickshaw in CKD SKD as per Rule 2(a) of the Interpretative Rules to the First Schedule to the Customs Tariff Act, 1975. Thus, the impugned goods are rightly classifiable under CTH 8703 9000.
Held that the impugned components imported are essential components of the E-Rickshaw. Consequently, the correct classification of the impugned goods is CTH 87039000. Accordingly, the impugned order is upheld and the appeal is dismissed.
