Classification of imported goods - parts of E-Rikshaws - E-Rickshaw is clearly a motor vehicle; but the...

Classification of imported goods - parts of E-Rikshaws - E-Rickshaw is clearly a motor vehicle; but the three parts in question, even though being substantial components of an E-Rickshaw, cannot be termed as motor vehicle within the meaning of Section 2 (28) of the Motor Vehicles Act. .....

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