Mere Assembly of Imported Components can make “e-Rickshaw”: CESTAT upholds Differential Customs Duty Demand, Penalty and Interest

The CESTAT has upheld a "differential customs duty demand, penalty, and interest," ruling that the "mere assembly of imported components can make an e-rickshaw." The tribunal's decision provides a significant victory for the government. The ruling clarifies that a product that is assembled from imported components is a taxable product.