2018 (1) TMI 1096

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....ocate for the Appellants Shri Amresh Jain, DR for the Respondent ORDER Per: B Ravichandaran The appellant is aggrieved by the order dated 23.11.2016 of Commissioner of Customs (Appeals), Airport, New Delhi. The appellant imported 60 numbers of electrical tricycle without battery in CKD condition along with spare parts. They filed Bill of Entry on 19.3.2014 claiming classification under CTH N....

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....3. Learned Counsel appearing for the appellant submitted that for customs purpose, the imported goods were declared as motor vehicle. This is because the consignment is in CKD condition which when assembled in India can make a functional motor vehicle. However, such classification of imported goods as 'motor vehicle' is not applicable to the Policy provisions. He drew our attention to the license ....

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.... imported goods are not new vehicles. He submitted that such dual approach is not permissible. It is the case of the Revenue that vehicle which is imported in CKD condition is necessarily to be used in India only after registration with competent Motor Vehicle Authority. For such registration, requirement of CMVR are to be fulfilled. The assessing authority cannot ignore the policy condition and M....

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....iation of the licensing condition. Admittedly, the goods imported are motor vehicle brought in CKD condition for the ease of import and transport. Necessarily, these items are to be used as motor vehicle in India and are governed by Motor Vehicle Rules. There is no dispute on this aspect. When the appellant intended to import 'motor vehicle' the requirement of Motor Vehicle Rules are to be complie....