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of Classification of Goods - Imports goods in the nature of e-rickshaw in CKD condition - The Tribunal examines the essential components of the imported goods and determines that they do not constitute fully finished e-rickshaws. Despite having essential parts, the goods lack a battery, crucial for propulsion. Therefore, the Tribunal upholds the classification of the goods as spare parts of electric tricycles rather than complete e-rickshaws. - The Tribunal scrutinizes the interpretation of Rule 2(a) of General Rules for the Interpretation of the Harmonized System (GIR) and concludes that the lower authority's reliance on it was flawed. It emphasizes that statutory interpretation should align with the Customs Tariff Act and be purposive rather than strictly literal.
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