2015 (3) TMI 374

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..... d by the appellant in CKD condition and without battery and have to be assembled it in India; they cannot be treated as new vehicle. If that be so, the provisions of Rule 126 of Motor Vehicle Rules which are applicable only to import of new vehicles would not apply. Commissioner (Appeals) has already remanded the matter to original adjudicating authority, we convert the said remand as open remand .....

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..... the original adjudicating authority on the ground of non-production of 'type approval' certificate from the Auto Mobile Research Association of India or any other agency in terms of Rule 126 or Central Motor Vehicle Rules. 2. The Commissioner (Appeals) has upheld the said objection of the Revenue but has remanded the matter to the original adjudicating authority with a liberty to the a .....

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..... udicating authority, we convert the said remand as open remand and direct the original adjudicating authority to examine the above issue, in the light of Chapter Note 2 of Chapter 87 of Import Export Policy read with provisions of Rule 126 of the Motor Vehicle Act without any bindings with the directions of the Commissioner (Appeals). 6. Misc. application as also appeals get disposed of in the .....

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