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TMI Blog2025 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of COMMISSIONER OF CUSTOMS (PORT) KOLKATA VERSUS M/S. TWINKLE TRADECOM PRIVATE LIMITED [ 2024 (5) TMI 472 - CESTAT KOLKATA] wherein the Tribunal has observed ' 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 ld. 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.' It was also held that 'Regarding enhancement of value, we observe that the Ld. Commissioner (Appeals) has relied on the judgment of COMMISS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were withheld on the purported ground that the parts imported were E-Rickshaw in CKD condition. The Revenue took the view that the impugned goods would not be covered under Tariff Item No. 87089900, which is for parts and spares of motor vehicles. 3. Thereafter, the Ld. Additional Commissioner of Customs, (Gr.V A B), Custom House, Kolkata passed the Order-in-Original No. KOL/CUS/ADC/11/ADJN(PORT)/2017(Gr-V A B) dated 08.01.2018 and Order-in-Original No. KOL/CUS/ADC/23/ADJN(PORT)/2017(Gr-V A B) dated 17.01.2018 re-assessing the Bills of Entry by rejecting the declared value of the goods, enhancing the value of the imported goods, re-classifying a portion of the subject goods, i.e. motor, controller, chassis, differential and axle under CTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Kolkata v. M/s. Twinkle Tradecom Pvt. Ltd. [Final Order No. 75722 of 2024 dated 21.03.2024 in Customs Appeal No. 78675 of 2018 CESTAT, Kolkata] wherein the Tribunal has observed as under: - 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 the parts are assembled together, it would make the complete e-rickshaw (without battery). The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 finished by virtue of this rule), presented unassembled or disassembled. 6.4. We agree with the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority 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. 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.T. 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 authority without application of valuation rules i.e., the CVR, 2007. Also, no reason for rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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