E-Rickshaw Assembly Components Classified Under CTH 8703 9000 as Essential Parts Despite Separate Import Status

CESTAT determined imported components including converter, charging socket, connection box, and other parts for E-Rickshaw assembly were correctly classified under CTH 8703 9000 rather than CTH 8708 9900. Following HSN Explanatory Notes, incomplete/unfinished vehicles are classified as complete vehicles if possessing essential character. The tribunal referenced precedent from Videomax Electronics case where separate component imports were considered collectively. The appellant's claim for benefit under Notification No. 55/2017 was rejected as it wasn't claimed during Bill of Entry filing. The tribunal concluded these components constituted essential E-Rickshaw parts warranting classification under CTH 87039000. Appeal dismissed with differential duty, interest and penalties upheld. .....

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