TaxTMI 
TaxTMI 
2018 (7) TMI 1803
X X X X Extracts X X X X
X X X X Extracts X X X X
.....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 parts. They filed Bill of Entry on 27.12.2013....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 classification of imported goods as 'motor vehicle' is no....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Vehicle Authority. For such registration, require....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ucts 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 governed by Motor Vehicle Rules. There is no dispute on thi....