2018 (7) TMI 1803

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....by Sh. Rakesh Kumar, DR ORDER PER C.L. MAHAR: The present appeal is filed by the Appellants against the Order-in-Appeal No. CC(A)CUS/D-II/ICD/TKD/Export/ 221/2018 dated 15.02.2018 passed by the Commissioner of Customs (Appeals) New Delhi. 2. The brief facts of the case are that, the Appellants imported 57 numbers of electrical tricycle without battery in CKD condition along with spare ....

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....l, the said order was upheld by the impugned order. Being aggrieved, the Appellants have filed the present appeal. 3. The learned Counsel appearing for the Appellants 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 classifica....

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....on' for customs classification. This position has been admitted. However, the Appellants had tried to make a distinction in Policy stating that the 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 ....

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....a. 6. View of the Appellants is that, present products will be assembled in India to make a vehicle. We find such narrow view of the issue will not lead to proper appreciation 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 govern....