9911796707
TMI Blog2025 (1) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Entry bearing Nos. 4524825 dated 22.12.2017, 4531002 dated 23.12.2017 and 4646796 dated 02.01.2018 for clearance of goods declared as components and parts of Electric Tricycle / E-Rickshaw through the Custom Broker M/s. Seaimpex Logistics Private Limited. The importer self-assessed the Bills of Entry under CTH 87089900, claiming benefit under Notification No. 50/2017-Cus. dated 30.06.2017 [Serial No. 528]. The said Bills of Entry were sent for 100% examination on first check basis for clearance of components and parts as would appear from the Bills of Entry and respective invoices. 2.1. The goods under the said consignments were withheld on the purported ground that the parts imported were E-Rickshaw in CKD condition. The Revenue took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer. The imposition of redemption fine and penalty was also set aside. 5. Aggrieved from the said orders, the Revenue is before us. 6. At the outset, the Ld. Counsel appearing on behalf of the respondent submits that the issue is covered by the decision of this Tribunal in the case of Commissioner of Customs (Port), 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]. 7. Heard the parties and considered their submissions. 8. We find that the issue is covered by the decision of this Tribunal in the case of Commissioner of Customs (Port), Kolkata v. M/s. Twinkle Tradecom Pvt. Ltd. [Final Order No. 75722 of 2024 dated 21.03.2024 in Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate battery-powered electric motors. Also, it is observed that the goods as imported by the Respondent fulfil the description as provide in explanatory notes to CTH 8708 as mentioned at Sl. Nos. (a) to (n). 6.2. Moreover, the lower authority in its findings has not adduced any evidence that the goods imported by the Respondent are in CKD condition and provides the essential characteristic of e- rickshaw. As per the terminology of CTH 8703 in order to have the essential characteristics of three wheeled vehicle the same has to be powered or there 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962 and the related statutes and rules, for example the Customs Tariff Act, 1975 and the schedules appended thereto." 6.5. In order to have the essential characteristics of any machine or vehicle, the parts involved in the manufacturing should fulfil the basic principle 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 ld. appellate authority in the impugned order and hold that the goods imported would not constit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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