Court Rules CKD E-Bike Kits Are Complete Vehicles, Qualify for Excise Duty Exemption Under Relevant Notification.

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....Levy of CVD on imported CKD E-bike kits - in a CKD condition, what in fact is imported is the entire vehicle - Since virtually what is imported is in fact an entire electrically operated vehicle, in this case is E-bikes, there would be no justification in denying the exemption from excise duty under the Notification in question. - HC....