https://www.taxtmi.com/caselaws?id=766572 CESTAT New Delhi dismissed the appeal regarding classification of imported E-Rickshaw components including converter, charging socket, connection box, and motor. The tribunal held that despite individual components falling under CTH 8708 9900 (automobile parts), when imported together they constitute an incomplete vehicle with essential character of a complete E-Rickshaw, requiring classification under CTH 8703 9000 (electric motor vehicles). The decision relied on HSN Explanatory Notes and SC precedent in Electronic Instrumentation case. Differential duty recovery with interest and penalty was upheld. en-us Mon, 10 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766572 CESTAT New Delhi dismissed the appeal regarding classification of imported E-Rickshaw components including converter, charging socket, connection box, and motor. The tribunal held that despite individual components falling under CTH 8708 9900 (automobile parts), when imported together they constitute an incomplete vehicle with essential character of a complete E-Rickshaw, requiring classification under CTH 8703 9000 (electric motor vehicles). The decision relied on HSN Explanatory Notes and SC precedent in Electronic Instrumentation case. Differential duty recovery with interest and penalty was upheld. Case-Laws Customs Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766572