9911796707
TMI Blog2014 (1) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... al Duty of Customs of Rs. 7,88,564/- in terms of Section 3(5) of Customs Tariff Act, 1975. Subsequently, they claimed the refund of the same in terms of exemption Notification No. 102/2007-Cus., dated 14-9-2007. The said notification allows, refund of the Additional Duty of Customs if imported goods were sold after the discharge of VAT. 3. Revenue entertained a belief that goods imported by the appellant i.e. E-bikes in CKD condition were parts of E-bikes whereas the VAT has been discharged on E-bikes as was evident from the sale invoices. As such, the Revenue proposed to deny the refund claim for which purpose show cause notice dated 14-2-2011 was issued. The said notice culminated into an order passed by the adjudicating authority d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor cycles or the E-bikes. Parts of motor cycles including E-bikes fall under a separate Tariff Item No. 8714 19 00. (iv) The imported goods i.e. E-bikes in CKD condition, had been assessed to duty by the Customs under the impugned bill of entry as complete E-bikes under Tariff Item 8711 19 00 and not as parts of E-bikes under Tariff Item 8714 19 00. (v) The appellant had accordingly paid leviable duties of Customs including the ACD under Section 3(5) of the Customs Tariff Act, 1975 on the said E-bikes in CKD condition. (vi) The appellant had, post clearance, got the E-bikes assembled on job work and sold the same on payment of appropriate VAT. The job worker had not availed of the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue relies on Boards Circular No. 15/2010-Cus., dated 29-6-2010 is not appropriate inasmuch as in the said circular reference was made to the imports of 'timber logs' which were 'sawn' or 'cut logs' and were sold as 'sawn' and 'cut log'. Similarly, Revenue's reference to the Chapter Note 6 of Section XVII does not advance their case inasmuch as the same is in respect of incomplete or unfinished articles having essential character of that article but not ready for direct use. In the present case, we find that admittedly the imported goods were E-bikes in CKD condition and same were assessed to duty as E-bikes. If that be so, the respondents are admittedly entitled to refund of ACD paid by them at the time of import of the goods when subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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