E-bikes in CKD form gain tax exemption under Sl. No. 35 of Notification No. 06/2006-CE as electrically operated bikes.

Classification – importation of e-bykes in CKD condition - 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 Notification - exemption under Notification No.06/2006-CE allowed - AT .....

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