https://www.taxtmi.com/caselaws?id=374522 Imported E-rickshaw components were only essential parts and not a complete motor vehicle, so Rule 126 of the Central Motor Vehicles Rules did not require a type certificate for the consignment. The customs deeming fiction under Rule 2(a) of the General Rules for Interpretation applies only to customs classification and duty, and cannot be extended to treat incomplete parts as a complete vehicle for motor vehicle regulatory purposes. The customs authorities were therefore not justified in withholding clearance on the basis of type approval, and the goods had to be released on payment of applicable duty. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374522 Imported E-rickshaw components were only essential parts and not a complete motor vehicle, so Rule 126 of the Central Motor Vehicles Rules did not require a type certificate for the consignment. The customs deeming fiction under Rule 2(a) of the General Rules for Interpretation applies only to customs classification and duty, and cannot be extended to treat incomplete parts as a complete vehicle for motor vehicle regulatory purposes. The customs authorities were therefore not justified in withholding clearance on the basis of type approval, and the goods had to be released on payment of applicable duty. Case-Laws Customs Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374522