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TMI Blog2015 (1) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... re motor vehicle or a substantial part thereof is imported, which includes the description of motor vehicles in the explanatory notes cited by Mr. Bharadwaj, only accessories like wheels, tyres, batteries are to be joined to it. - This kind of importation, by the petitioner in my opinion, does not fit into this description. What is imported cannot be called a vehicle, by any principle of purposive interpretation. Therefore, the insistence of the Customs authorities on the certificates, mentioned in their query, was not proper. It is not part of their job to ask for the certificates because the vehicle has not been manufactured as yet. After the parts are assembled and the vehicle assumes its status, then it is upto some other authority to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, for example the Customs Tariff Act, 1975 and the schedules appended thereto. 2. The subject matter of controversy in this case are all the components of a battery operated tricycle, except its battery, packed together and imported into India. The Customs authorities do not accept the self-assessment made by the writ petitioners that these items are parts of a motorcycle and are making an assessment under Section 17(3) of the Customs Act, 1962, as submitted by Mr. Bharadwaj, learned Advocate for the respondents. 3. They have raised the following query while making this assessment as contained in Annexure P-4 at page 30 of the writ petition : "Pl. submit necessary cft. in terms of import licensing note 2(II)c to the Chapter 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows : "(28) "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding [twenty-five cubic centimeters);" 7. On the other hand, Mr. Bharadwaj submitted that the entire vehicle except the battery was being imported by parts in a "completely knocked down condition". 8. He showed me the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted, which includes the description of motor vehicles in the explanatory notes cited by Mr. Bharadwaj, only accessories like wheels, tyres, batteries are to be joined to it. 13. This kind of importation, by the petitioner in my opinion, does not fit into this description. What is imported cannot be called a vehicle, by any principle of purposive interpretation. Therefore, the insistence of the Customs authorities on the certificates, mentioned in their query, was not proper. It is not part of their job to ask for the certificates because the vehicle has not been manufactured as yet. After the parts are assembled and the vehicle assumes its status, then it is upto some other authority to deal with it in accordance with law. 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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