E-Rickshaw Parts Import: Classification Under Customs Tariff Heading 87089900 for Non-Fully Functional Components.

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....Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and require a manufacturing process in order to obtain a fully finished vehicle. As per the definition of the vehicle, any imported components cannot be said to be fully functional unless they achieve the basic characteristic of the said appliance/instrument. - The goods are rightly classsifiable under CTH 87089900 - AT....