https://www.taxtmi.com/caselaws?id=342534 Imported electrically operated two-wheeler CKD kits were treated as eligible for the nil CVD exemption applicable to electrically operated vehicles. The stated reasoning is that, for countervailing duty, the relevant inquiry is whether like goods manufactured in India would attract excise duty, and a knocked-down import that assembles into a covered electrically operated vehicle does not lose exemption merely because it was imported in CKD form. The text also notes that any alleged error in precedent did not disturb the Tribunal's conclusion on non-applicability of CVD. en-us Tue, 02 May 2017 00:00:00 +0530 Fri, 17 Nov 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342534 Imported electrically operated two-wheeler CKD kits were treated as eligible for the nil CVD exemption applicable to electrically operated vehicles. The stated reasoning is that, for countervailing duty, the relevant inquiry is whether like goods manufactured in India would attract excise duty, and a knocked-down import that assembles into a covered electrically operated vehicle does not lose exemption merely because it was imported in CKD form. The text also notes that any alleged error in precedent did not disturb the Tribunal's conclusion on non-applicability of CVD. Case-Laws Customs Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342534