General Rules of Interpretation

Missing Battery, Complete Vehicle: CESTAT Principal Bench Classifies a CKD Electric Motorcycle Kit as a Whole Vehicle but Denies the Concessional Kit Exemption

An importer of electric two-wheeler kits argued that a notice issued by an Assistant Commissioner was void, that self-assessed Bills of Entry were final, and that kits missing batteries and chargers still earned the concessional rate. The Tribunal rejected each point: classification follows essential character, but the exemption demands every necessary component.