2014 (6) TMI 716

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..... t:- goods were declared as electric bicycles in CKD condition and paid appropriate customs duty by classifying the same under Heading 8711.9091 which covers other electrically operated motor cycle. In view of this, prima facie the applicant has a strong case in their favour. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted. - E/ .....

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..... ification No. 6/2006-C.E., dated 1-3-2006. 4. The contention of the applicant is that at the time of import, the applicant paid customs duty by classifying the same under Customs Tariff Heading 8711.9091 as electric bicycle in CKD condition, therefore the Revenue cannot again demand duty on the same goods by treating the assembly of such goods amounts to manufacture. 5. The applicants also s .....

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