https://www.taxtmi.com/caselaws?id=446837 The CESTAT Chandigarh allowed the appeal, setting aside the demand for automobile cess on E-bikes imported in CKD condition. The tribunal held that since the appellant had already paid automobile cess at the time of import and the classification remained unchanged after assembly, no additional cess was payable. The assembly process did not constitute manufacture under section 2(f) of the Central Excise Act as no new distinct product emerged. The demand was also time-barred as the SCN issued on 19.11.2010 for the period September 2006 to September 2008 exceeded the normal limitation period, and the department failed to establish grounds for invoking extended limitation. The appellant's periodic ER-1 returns reflected all clearances without departmental objection. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446837 The CESTAT Chandigarh allowed the appeal, setting aside the demand for automobile cess on E-bikes imported in CKD condition. The tribunal held that since the appellant had already paid automobile cess at the time of import and the classification remained unchanged after assembly, no additional cess was payable. The assembly process did not constitute manufacture under section 2(f) of the Central Excise Act as no new distinct product emerged. The demand was also time-barred as the SCN issued on 19.11.2010 for the period September 2006 to September 2008 exceeded the normal limitation period, and the department failed to establish grounds for invoking extended limitation. The appellant's periodic ER-1 returns reflected all clearances without departmental objection. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446837