https://www.taxtmi.com/caselaws?id=242419 Imported e-bikes cleared in CKD condition but assessed as complete e-bikes remained eligible for refund of additional customs duty under Notification No. 102/2007-Cus. Once customs authorities had classified and levied duty on the goods as e-bikes under Section 3(5) of the Customs Tariff Act, 1975, the Revenue could not later re-characterise them as parts to deny refund. The Board Circular and Chapter Note 6 of Section XVII did not alter the admitted position that the goods were imported, assembled, and sold as e-bikes on payment of VAT. The refund claim was therefore admissible and the Revenue's objection failed. 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 Imported e-bikes cleared in CKD condition but assessed as complete e-bikes remained eligible for refund of additional customs duty under Notification No. 102/2007-Cus. Once customs authorities had classified and levied duty on the goods as e-bikes under Section 3(5) of the Customs Tariff Act, 1975, the Revenue could not later re-characterise them as parts to deny refund. The Board Circular and Chapter Note 6 of Section XVII did not alter the admitted position that the goods were imported, assembled, and sold as e-bikes on payment of VAT. The refund claim was therefore admissible and the Revenue's objection failed. Case-Laws Customs Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242419