https://www.taxtmi.com/caselaws?id=767441 CESTAT New Delhi held that imported e-bike parts in CKD condition without battery pack or electric compressor were not eligible for 15% or 25% customs duty benefit under Notification 50/2017-Cus. The notification required complete kits with battery components for concessional rates, otherwise 50% duty applied. Since the goods lacked essential battery components, the duty benefit was rightly denied. However, the tribunal remanded the matter to examine appellant's alternate classification plea under CTH 87141090 for e-bike parts, as the original authority failed to adjudicate this specific claim. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767441 CESTAT New Delhi held that imported e-bike parts in CKD condition without battery pack or electric compressor were not eligible for 15% or 25% customs duty benefit under Notification 50/2017-Cus. The notification required complete kits with battery components for concessional rates, otherwise 50% duty applied. Since the goods lacked essential battery components, the duty benefit was rightly denied. However, the tribunal remanded the matter to examine appellant's alternate classification plea under CTH 87141090 for e-bike parts, as the original authority failed to adjudicate this specific claim. Case-Laws Customs Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767441