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TMI Blog2016 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... d thereto allows concessional rate of duty of 4% ad valorem to electrically operated vehicles including two and three wheeled electric motor vehicles. In this scenario, once the goods have been classified to be electrically operated bikes, they clearly get covered under the scope of entry at Sl. No.35 of the table appended to the said Notification - the impugned goods are entitled to the benefit of Notification No.6/2006-CE – decided in favor of appellant. - C/531/2010-CU[DB] - Final Order No.52516/2016 - Dated:- 22-6-2016 - S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Noopur Maheshwari, Advocate - For the appellant Ms. Suchitra Sharma, DR - For Respondent ORDER Appeal has been filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Maestro Motors Ltd. [2004 (174) ELT 289 (SC)]. She also referred to CBEC circular No.1/2005-Cus, dated 11.01.2005 which states that when cell phones are in CKD condition, they are not treated as parts, but as complete cell phone by virtue of Rule 2(a) of the General Interpretative Rules. 4. Ld. Departmental Representative, on the other hand, argued that the Notification has to be interpreted strictly as per the wordings thereof. As the said Notification grants exemption to electrically operated vehicles, it should be available to electrically operated vehicles only and not to their CKD kits which need to be assembled to make vehicles. Ld. Departmental Representative also stated that the CKD kits did not contain batteries as may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Notification it is only components and parts which fall within Chapter 87 are exempted. The wording is very clear. For a component and part to be exempted it must be a component or part within Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. If, by virtue of Interpretative Rules, for purposes of the First Schedule to the Customs Tariff Act, 1975 the imported goods are not considered to be components and parts, then for purposes of this Notification also they cannot be said to be components and parts. In our view, CEGAT has erred in holding that the Interpretative Rule 2(a) does not apply to a Notification. When a Notification exempts goods falling within the First Schedule to the Customs Tariff Act, 1975, then the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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