Levy of CVD on imported CKD E-bike kits - in a CKD condition, ...

Case Laws Customs

May 6, 2017

Levy of CVD on imported CKD E-bike kits - in a CKD condition, what in fact is imported is the entire vehicle - Since virtually what is imported is in fact an entire electrically operated vehicle, in this case is E-bikes, there would be no justification in denying the exemption from excise duty under the Notification in question. - HC

View Source

← Previous Next →

Levy of CVD on imported CKD E-bike kits - in a CKD condition, ...

Case Laws Customs

May 6, 2017

You may also like:

Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126...

Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Classification of goods - partially assembled vehicles, described by the applicant as Completely Knocked Down (CKD) kits of vehicles - The CKD kits, as described by the...

Provisional Release of seized of vehicle - Vehicle sold by the diplomat in breach of conditions of import - bona fide purchaser - liability of paying the entire...

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD...

Levy of CVD - Even if placing all the imported articles in one kit (as 'Cable jointing kits') does not amount to manufacture, whether the ratio laid down by the courts...

Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

Refund of SAD - Import of E-bikes in CKD condition - respondents are entitled to refund of ACD paid by them at the time of import of the goods when subsequently they...

Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and...

Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

Classification of imported goods - Rate of basis customs duty - Electric Vehicle Kits - The Electric Vehicle kits, as described by the applicant in the disassembled...

Classification of imported goods - ‘Segway’ product in CKD condition - These were got assembled with the help simple hand tools like spanner, screw driver etc. and it...

Classification of Goods imported – Whether Goods imported by Assessees are parts and not motherboards, Modems, Fast Ethernet Adapters, Ethernet Cards etc. in CKD...

The court dismissed the appeal, upholding the CESTAT's order allowing provisional release of a seized vehicle upon fulfillment of policy condition (II)(iii) of Chapter...

Quick Updates: