2014 (1) TMI 638

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....l Duty of Customs of Rs. 7,88,564/- in terms of Section 3(5) of Customs Tariff Act, 1975. Subsequently, they claimed the refund of the same in terms of exemption Notification No. 102/2007-Cus., dated 14-9-2007. The said notification allows, refund of the Additional Duty of Customs if imported goods were sold after the discharge of VAT. 3. Revenue entertained a belief that goods imported by the appellant i.e. E-bikes in CKD condition were parts of E-bikes whereas the VAT has been discharged on E-bikes as was evident from the sale invoices. As such, the Revenue proposed to deny the refund claim for which purpose show cause notice dated 14-2-2011 was issued. The said notice culminated into an order passed by the adjudicating authority de....

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....tor cycles or the E-bikes. Parts of motor cycles including E-bikes fall under a separate Tariff Item No. 8714 19 00. (iv)   The imported goods i.e. E-bikes in CKD condition, had been assessed to duty by the Customs under the impugned bill of entry as complete E-bikes under Tariff Item 8711 19 00 and not as parts of E-bikes under Tariff Item 8714 19 00. (v)     The appellant had accordingly paid leviable duties of Customs including the ACD under Section 3(5) of the Customs Tariff Act, 1975 on the said E-bikes in CKD condition. (vi)   The appellant had, post clearance, got the E-bikes assembled on job work and sold the same on payment of appropriate VAT. The job worker had not availed of the Cenvat c....