Importer's classification of electric tricycle parts upheld, duty benefits granted.

Importer's classification of imported goods as components/parts of Electric Tricycle/E-Rickshaw under CTH 87089900 upheld by CESTAT against Revenue's claim of classifying as complete E-Rickshaws in CKD condition under CTH 87038040. Benefit under Notification No. 50/2017-Cus granted. Revenue's enhancement of declared value rejected. Confiscation and penalties annulled. Revenue's appeals dismissed. .....

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