TaxTMI 
TaxTMI 
2026 (7) TMI 1555
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.... appellant imported electric scooters in CKD condition Model - Skyhawk without tyre, battery and charger and filed Bill of Entry No. 6925742 on 02.01.2022, for its clearance. The appellant classified the of impugned goods under Customs Tariff Heading (CTH) 8711 6010 with preferential duty benefit under Notification No. 50/2017-Cus dated 30.06.2017, as amended vide Notification No. 03/2019-Cus dated 29.01.2019. As per Serial No.531A(1)(a) of the said Notification the Basic Customs Duty (BCD) is 15%. In addition to this, Appellant claimed benefit of Notification No.1/2017-IGST at Sl. No. 242A where under IGST is 5%, the benefit of this notification was allowed by the adjudicating authority. Therefore the dispute in this appeal is with regard ....
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....plated under Sl. No. 531A of Notification No.03/2019-Cus dated 29.01.2019 is concerned, the adjudicating authority found that the benefit of reduced duty contemplated under Serial No.531A(1) (a) or (b) are available only for consignments imported as knocked down kit, containing all the necessary components parts or sub-assemblies, for assembling a complete vehicle. Since the impugned consignment is not inclusive of tyre, battery and charger the same is not eligible for reduced duty benefits contemplated under Serial No. 531A (l)(a) or (b) of Notification No. 03/2019-Cus, however are eligible for concessional rate of duty contemplated under clause 2 of Serial No.531A of notification, ibid. Accordingly, the adjudicating authority passed Order....
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....llant. Commissioner of Customs (Appeals), after finding that Bill of Entry was filed on 02.01.2022 and that the case was adjudicated on 01.02.2022 and that Notification No. 02/2022-Cus came into force only on 01.02.2022, held that the Appellant is not eligible for reduced duty benefit contemplated under Serial No. 531A (1) (a) of Notification No. 50/2017-Cus as amended vide Notification No.03/2019-Cus. Aggrieved by the said order this appeal is filed before the Tribunal. 4. The learned counsel during the hearing submits that as per Notification No.02/2022-Cus dated 01.02.2022 neither any new duty structure has been introduced, nor any existing duty structure has been obliterated. Notification No.02/2022-Cus, in so far as it applies to Sl....
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....4 5 6 531A 8711 Electrically operated motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars and side cars, if imported,- (1) As a knocked down kit containing all the necessary components, parts or sub- assemblies, for assembling a complete vehicle, with,- (a) Disassembled Battery Pack, Motor, Motor Controller, Charger, Power control Unit, Energy Monitor Contractor, Brake System, Electric Compressor not mounted on chassis; (b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric compressor not mounted on a chassis or a body assembly (2) in a form other than (1) ....
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.... 25% 50% 9. We find that the entry at Sl. No. 531A(1)(a) covers, 'electrically operated motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars and side cars, if imported,- (1) As a knocked down kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) Disassembled Battery Pack, Motor, Motor Controller, Charger, Power control Unit, Energy Monitor Contractor, Brake System, Electric Compressor not mounted on chassis; b) --------------- 9.1 Therefore the benefit of Notification No. 50/2017-Cus at Sl. No 531A(1)(a) is available only when the imported kit in knocked down c....
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....al of doubts the clarification would have retrospective application and not effective only from the date of issue of the Notification No.02/2022-Cus dated 01.02.2022. 9.2 We find that of benefit of Sl. No. 531A(1)(a) of Notification No. 50/2017-Cus dated 30.06.2017 to the impugned goods was rightly denied by the lower authorities since the explanation was in the amended notification which was issued post the import of the impugned goods. The learned counsel had contended that there is no structural change in the amended notification vis-a-vis, the earlier notification. We find that the contention of the appellant is not correct since the description at entry at Sl. No.531A of Notification No. 50/2017-Cus dated 30.06.2017 has been changed....