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TMI Blog2024 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... of that vehicle or machine. The lower authority has classified the goods under CTH 8703.80 which covers the vehicle propelled through motor powered by a battery. The goods imported as such, by the respondent, if assembled together, will not provide the basic function of propulsion as required for the classification under CTH 8703. Accordingly, we uphold the findings of the Id. appellate authority in the impugned order and hold that the goods imported would not constitute a fully finished e-rickshaw as it did not have all essential components for a fully finished e-rickshaw. Enhancement of value without following the due process as laid down in the Act and CVR, 2007 and in violation of the principles of natural justice is not sustainable. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing order was passed: (i) Re-assessed both the Bills of Entry by classifying the goods under Tariff Item No. 87038040. (ii) Goods were confiscated under Section 111(m) of the Customs Act, 1962 for mis- declaration of description and classification of the goods. (iii) Redemption fine of Rs. 4,00,000/-under Section 125 of the Customs Act, 1962 was imposed in each case. (iv) Penalty of Rs. 5000/- in each case was also imposed under Section 112(a)(ii) of the Customs Act, 1962 was also imposed. (c) Being aggrieved and dissatisfied with the said order, the appellant filed appeals in each case before the Commissioner of Customs (Appeals), Custom House, Kolkata. 2.1 The Ld. Commissioner appeals has Accordingly, the Ld. Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be allowed to be treated as complete car cassette player. Even if they are imported by the same importer but in different consignments, they still do not become complete article since they are not presented together as a complete article in CKD condition, held the Supreme Court in the case of C.C., Delhi vs. Sony India- 2008(231) ELT385(SC). However in the instant case, the issue does not involve different consignment, hence the ratio of the case matter is not applicable. (iii) If some items are not present in the CKD pack, the latter can still become complete article as ruled in the case of Galaxy Agencies vs.C.C.E-2009 (239) ELT478(Tri.) And in the case of Bayerische Motoren - 2006 (193) . . . 138 (A.A.R.), the AAR held that Motor cars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances, he prays that the appeal filed by the Revenue be dismissed. 4. Heard the parties. 5. We observe that in the case of Twinkle Tradecom Pvt. Ltd. (Supra), the Tribunal has already examined the said issue and held as under: - 5. Heard both sides and perused the appeal documents. 6. We observe that the Respondent had declared the goods as Spare Parts of E-rickshaw . However, upon examination of the goods imported, the Department found that the imported goods consists of all the essential parts/components of the e-rickshaw. The essential items that were found to be imported by the Respondent are (i) Motor (ii) Axle (iii) Chassis (iv) Tyre (v) Transmission (Gearbox). Accordingly, the adjudicating authority concluded that if all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be propulsion through a battery which provides the power to the motor in order to thrust a vehicle. It is on record that there is no battery available in the goods imported to provide power supply to the e-rickshaw. 6.3. We observe that the lower authority has placed its reliance on Rule 2 (a) of General Interpretative Rules which stipulates as follows: (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the classification under CTH 8703. Accordingly, we uphold the findings of the Id. appellate authority in the impugned order and hold that the goods imported would not constitute a fully finished e-rickshaw as it did not have all essential components for a fully finished erickshaw. 6.6. Regarding enhancement of value, we observe that the Ld. Commissioner (Appeals) has relied on the Judgment of Commissioner of Customs (General CFS) vs. Radhey Shyam Ratanlal reported in 2017 (358) E.L. . 965 (Tri. Mumbai) and observed that the enhancement of values was done without providing any logical reasons. We agree with the findings of the Ld. Commissioner (Appeals) that the transaction value as declared by the respondent was rejected by the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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