9911796707
TMI Blog2014 (1) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... nasmuch 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 - 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 subsequently they were sold as E-bikes and upon discharge of VAT - Decided against Revenue. - C/2730/2012-Cus.(DB) - Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 7 of his order which is being reproduced below for ready reference :- 7. Before I take up the said issue for decision, however, let us identify the facts which are not in dispute. These facts are : (i) Rule 2(a) of the General Rules for the Interpretation of Customs Tariff lays down the rule : Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by observing as under :- 9. I am not impressed with this ground, for the assessment to duty of the goods had been made by the Customs officers under Tariff Item 8711 90 91 i.e. as E-bikes and not under Tariff Item 8714 19 00 which covers parts and accessories of motor cycles of chapter heading 8711. If the impugned goods were complete E-bikes for the purpose of assessment and payment of customs duty, they could not be regarded as parts of E-bikes for the purpose of refund of that duty. They had to be regarded as nothing but E-bikes for the purpose of refund of ACD under Notification No. 102/2007-Cus., dated 14-9-2007. The ground taken by the adjudicating authority to deny the refund was thus absurd and untenable. Revenue is in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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