CAA can decide on request for exemption from customs duty on import of e-cycles from China

In re Indian Compressors Ltd. (CAAR Delhi) On perusal of the revised Form AAR (CE-I), I find that the applicant contends that e-cycle merits classification under sub-heading 8712 00 10 of the Central Excise Tariff (sic). Noting the broad concordance between the erstwhile Central Excise tariff and the Customs tariff, I find that heading 8712 covers Bicycles and other cycles (including delivery tricycles), not motorized. Given that the good in question is admittedly e-cycle, albeit with power less than 250W, it does not prima facie meet the requirement of “not motorized” prescribed i...