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E-Rickshaw Parts Without Motor & Battery Not Classifiable as CKD Vehicles: CESTAT Kolkata
Case Law Details
- Case Name
- Zeniak Innovation India Limited Vs Principal Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Zeniak Innovation India Limited Vs Principal Commissioner of Customs (Port) (CESTAT Kolkata)
Import of E-Rickshaw Components Without Motor and Battery Cannot Be Classified as Complete CKD Vehicles Under Rule 2(a) of GIR
Conclusion: E-rickshaw components imported without the electric motor and battery could not be treated as complete E-rickshaws in CKD condition under Rule 2(a) of the General Rules for Interpretation, as they lack the essential character of the finished vehicle. Accordingly, the proposed reclassification under Chapter Heading 8703, differential customs duty dem...
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