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TMI Blog2022 (1) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... with or without side cars appears more appropriate, given that the e-cycle has a motor, albeit of power less than 250W - the application is more in the nature of a prayer for fiscal indulgence for an innovative and environment friendly mode of individual transport and not for a ruling on classification of the said mode of transport under the Customs Act, guided as it would be as per the laid down provisions of law and jurisprudence. The specific prayer for classification of e-cycle as a non-motorised cycle under heading 8712 and not 8711 is an effort to lend technical wherewithal to the said substantive prayer. The prayer made in the application is not essentially covered by section 28-H 2 (a) of the Customs Act, 1962 and beyond the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs in terms of Regulation 10 of the Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005 for the purpose of representing the Revenue's case before the AAR. The Board vide letter dated 02.11.2017 advised that the applicant vide letter dated 04.09.2017 addressed to the AAR has identified the Commissioner of Customs (Imports), New Custom House, New Delhi as the concerned Commissioner, and therefore, the said case does not fall under the purview of Regulation 10 of the Authority for Advance Rulings (Central Excise, Customs and Service Tax) Procedure Regulations, 2005. Accordingly, O/o AAR vide letter dated 14.11.2017 sought comments from the Principal Commissioner of Customs, ACC (Impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was also that the date of receipt of such resubmitted application or affirmation, as the case may be, shall be taken as date of receipt of their application under regulation 8(4); and no separate payment or the prescribed under regulation 6 (6) of CAAR Regulations, 2021 is required to be Made. 5. The applicant did not respond to this Authority's letter dated 13.07.21. However, during the subsequent personal hearing scheduled on 08.10.2021 to proceed further in the matter expeditiously, Shri Deepak Mani, General Manager Authorized Representative of the applicant appeared before the Authority. During the said personal hearing, it was obvious that the applicant was not conversant with the scope and procedure of advance rulings. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed; and the same have been prescribed vide CAAR Regulations, 2021. 7. Notwithstanding the above, before making any definitive opinion regarding the impact of such procedural non-compliance, I proceed to examine the merits of the application and the questions posed therein. I find that the applicant desires to have advance ruling that E-cycle which have power less than 250 W and speed of which is under 25 km/hr and does not have any motor should be exempted from Customs duty totally or should attract duty as applicable for Bicycle as it is eco-friendly and does not need to be registered as per MV Act and ARAI, Pune. These are Pedal Assist Cycle Further, as per statement of relevant facts having bearing on the question raised, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1975 (51 of 1975) and matters relating thereto. (f) any other matter as the Central Government may, by notification, specify. 9. On perusal of the revised Form AAR (CE-I), I find that the applicant contends that e-cycle merits classification under sub-heading 8712 00 10 of the Central Excise Tariff (sic). Noting the broad concordance between the erstwhile Central Excise tariff and the Customs tariff, I find that heading 8712 covers Bicycles and other cycles (including delivery tricycles), not motorized. Given that the good in question is admittedly e-cycle, albeit with power less than 250W, it does not prima facie meet the requirement of not motorized prescribed in the heading. The alternative heading 8711 covers Motorcycles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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