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Issues: Whether the import of E-rickshaws in CKD condition without battery could be treated as import of a new vehicle so as to attract Rule 126, and whether the matter should be remanded for fresh consideration on that basis.
Analysis: The imported goods were stated to be in CKD condition and required assembly in India. On that basis, the applicability of the requirement of a type approval certificate under Rule 126 depended upon whether such goods could be treated as new vehicles within the meaning of Chapter Note 2 of Chapter 87 of the Import Export Policy, 2014. Since the appellate authority had already remanded the matter, the remand was converted into an open remand so that the original adjudicating authority could examine the question independently and without being bound by the earlier directions.
Conclusion: The applicability of Rule 126 to the imported E-rickshaws was left for fresh determination by the original adjudicating authority, and the matter was remanded as an open remand.