2014 (6) TMI 716

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....dy, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,63,927/- along with interest. 3. The applicants made import of electric bicycles in CKD condition and paid appropriate customs duty. Thereafter the applicants are assembling the electric bicycles by procuring certain indigeno....

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....he present demand. 6. The Revenue relied upon the findings of the lower authority to submit that the applicant has undertaken the activity of procuring indigenous parts to make the bicycles marketable, therefore it amounts to manufacture and liable to duty. 7. We have gone through the bill of entry under which the goods have been imported. The goods were declared as electric bicycles i....