https://www.taxtmi.com/caselaws?id=331097 Imported electrically operated motor cycles classified as complete vehicles under CTH 87119091 were held eligible for concessional duty under Notification No. 6/2006-CE. The notification extended benefit to electrically operated vehicles falling under Chapter 87, and the same tariff description could not be used to classify the goods as complete vehicles while denying exemption by treating them as mere parts because they were imported in CKD condition. The operative principle is that, where tariff treatment recognises CKD imports as complete electrically operated vehicles, the exemption cannot be refused on the basis of CKD form alone. en-us Wed, 22 Jun 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331097 Imported electrically operated motor cycles classified as complete vehicles under CTH 87119091 were held eligible for concessional duty under Notification No. 6/2006-CE. The notification extended benefit to electrically operated vehicles falling under Chapter 87, and the same tariff description could not be used to classify the goods as complete vehicles while denying exemption by treating them as mere parts because they were imported in CKD condition. The operative principle is that, where tariff treatment recognises CKD imports as complete electrically operated vehicles, the exemption cannot be refused on the basis of CKD form alone. Case-Laws Customs Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331097