2017 (5) TMI 272

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....) in Appeal No. C/531/2010. The questions sought to be urged for consideration by this Court are as under: "(i) Whether on the basis of the classification under the Customs Tariff Act can a benefit under the Exemption Notification be granted, when the language of the notification is clear and unambiguous? (ii) Whether Tribunal can expand language of a Notification i.e. whether claimed benefit of CVD under Notification No.06/2006 (S.No.35) dated 01.03.2006 is applicable to the party who imported goods (E-bike) in CKD condition, contrary to the wordings of Notification which exempts CVD at nil rate for vehicles and does not include vehicles in CKD conditions? (iii) Whether the CESTAT is right in granting the benefit of the exemption ....

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....ed, are complete electrically operated bikes they would be covered under Serial No.35 of the table appended to the exemption Notification in question. 7. Mr. Sanjeev Narula, the learned counsel appearing for the Appellant Department, has placed before this Court, the Notification dated 1st March, 2006. Under Serial No.35 there is a mention of Chapter 87 of Central Excise Tariff Act and the entry reads as under: "Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three wheeled electric motor vehicles; and battery powered road vehicles Explanation.- For the purposes of this exemption, "electrically operated trolley buses" means trolley buses which are run solely on electrical en....