Importer's classification of electric tricycle parts upheld, duty benefits granted. https://www.taxtmi.com/highlights?id=84961 Importer's classification of imported goods as components/parts of Electric Tricycle/E-Rickshaw under CTH 87089900 upheld by CESTAT against Revenue's claim of classifying as complete E-Rickshaws in CKD condition under CTH 87038040. Benefit under Notification No. 50/2017-Cus granted. Revenue's enhancement of declared value rejected. Confiscation and penalties annulled. Revenue's appeals dismissed. en-us Fri, 17 Jan 2025 11:11:48 +0530 Fri, 17 Jan 2025 11:11:48 +0530 TaxTMI RSS Generator Importer's classification of electric tricycle parts upheld, duty benefits granted. https://www.taxtmi.com/highlights?id=84961 Importer's classification of imported goods as components/parts of Electric Tricycle/E-Rickshaw under CTH 87089900 upheld by CESTAT against Revenue's claim of classifying as complete E-Rickshaws in CKD condition under CTH 87038040. Benefit under Notification No. 50/2017-Cus granted. Revenue's enhancement of declared value rejected. Confiscation and penalties annulled. Revenue's appeals dismissed. Highlights Customs Fri, 17 Jan 2025 11:11:48 +0530 https://www.taxtmi.com/highlights?id=84961