https://www.taxtmi.com/caselaws?id=257438 Import of E-rickshaws in CKD condition without batteries required fresh examination to determine whether the goods were to be treated as new vehicles under Chapter Note 2 of Chapter 87 of the Import Export Policy 2014, which would trigger the type approval certificate requirement under Rule 126. Because the matter had already been remanded, the remand was converted into an open remand so the original adjudicating authority could decide the applicability of Rule 126 independently and without being bound by earlier directions. The question of compliance was therefore left for fresh determination at the adjudication stage. en-us Mon, 01 Sep 2014 00:00:00 +0530 Thu, 27 Aug 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257438 Import of E-rickshaws in CKD condition without batteries required fresh examination to determine whether the goods were to be treated as new vehicles under Chapter Note 2 of Chapter 87 of the Import Export Policy 2014, which would trigger the type approval certificate requirement under Rule 126. Because the matter had already been remanded, the remand was converted into an open remand so the original adjudicating authority could decide the applicability of Rule 126 independently and without being bound by earlier directions. The question of compliance was therefore left for fresh determination at the adjudication stage. Case-Laws Customs Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257438