https://www.taxtmi.com/caselaws?id=795669 Concessional basic customs duty for electric-scooter knocked-down kits under the pre-amendment exemption required all necessary components, parts and sub-assemblies to assemble a complete vehicle. A kit imported without tyres, battery and charger, though classifiable as an electrically operated vehicle, did not meet that condition. The subsequent amendment extended the benefit to incomplete or unfinished kits and clarified that non-import of one or more components would not bar relief. As it substantively changed eligibility, the amendment operated prospectively and could not extend reduced-duty treatment to imports made before its effective date. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795669 Concessional basic customs duty for electric-scooter knocked-down kits under the pre-amendment exemption required all necessary components, parts and sub-assemblies to assemble a complete vehicle. A kit imported without tyres, battery and charger, though classifiable as an electrically operated vehicle, did not meet that condition. The subsequent amendment extended the benefit to incomplete or unfinished kits and clarified that non-import of one or more components would not bar relief. As it substantively changed eligibility, the amendment operated prospectively and could not extend reduced-duty treatment to imports made before its effective date. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795669