2026-VIL-1350-CESTAT-BLR-CU
  1. Home
  2. 2026-VIL-1350-CESTAT-BLR-CU

CUSTOMS CESTAT Cases

Customs – Eligibility for Reduced Duty Benefit on Imported Electric Scooters in Knocked Down Condition – Appellant imported electric scooters in CKD condition model without tyre, battery and charger seeking classification under Customs Tariff Heading 8711 6020 with reduced duty benefit under Notification No. 50/2017-Cus – The adjudicating authority found that since the impugned consignment was not inclusive of tyre, battery and charger, it was not eligible for reduced duty benefit contemplated under Serial No. 531A(1)(a) but was eligible for concessional rate of duty contemplated under clause 2 of Serial No. 531A – Whether the impugned goods are eligible for the benefit of amended Notification No. 02/2022-Cus when the import was prior to the issue of amendment notification – HELD – The benefit of Notification No. 50/2017-Cus at Serial No. 531A(1)(a) was rightly denied since the explanation in amended Notification No. 02/2022-Cus was issued post the import of the impugned goods – The description at Serial No. 531A of Notification No. 50/2017-Cus dated 30.06.2017 has been changed in amended Notification No. 02/2022-Cus dated 01.02.2022 whereby the benefit of notification is available even if electrically operated vehicles are imported incomplete or unfinished as a knocked down kit – The explanation is applicable only to imports after 01.02.2022 under Notification No. 02/2022-Cus dated 01.02.2022 and has no retrospective application – As per pre-amended Notification No. 50/2017-Cus, the motorcycle has to be imported as a knocked down kit containing all the necessary components, parts or sub-assemblies for assembling a complete vehicle – Since the impugned import did not contain all the necessary components, parts or sub-assemblies for assembling a complete electrically operated motorcycle, the benefit of Notification No. 50/2017-Cus at Serial No. 531A(1)(a) is not available – The decisions of the lower authorities are sustainable and the impugned order is upheld – The appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?