https://www.taxtmi.com/caselaws?id=242419 The Tribunal upheld the Commissioner's decision, affirming the appellant's eligibility for a refund of Additional Duty of Customs paid on imported E-bikes in CKD condition under exemption Notification No. 102/2007-Cus. The goods were classified as complete E-bikes at the time of import, not parts, making them eligible for the refund upon sale and discharge of VAT. The judgment emphasized the significance of the initial classification of goods as complete E-bikes for determining refund eligibility under the Customs Tariff Act. en-us Wed, 24 Jul 2013 00:00:00 +0530 Wed, 15 Jan 2014 10:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242419 The Tribunal upheld the Commissioner's decision, affirming the appellant's eligibility for a refund of Additional Duty of Customs paid on imported E-bikes in CKD condition under exemption Notification No. 102/2007-Cus. The goods were classified as complete E-bikes at the time of import, not parts, making them eligible for the refund upon sale and discharge of VAT. The judgment emphasized the significance of the initial classification of goods as complete E-bikes for determining refund eligibility under the Customs Tariff Act. Case-Laws Customs Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242419