Order Date: 30 June 2022

Key Pointers:

• The applicant, Amwa Moto LLP, is an entity engaged inter-alia in the business as wholesaler of electrically operated two wheeled vehicles. The applicant wants to enter into the business of manufacturing and reselling of electrically operated three wheeled vehicles in the state of West Bengal.
• The issue is whether a three-wheeled electrically operated vehicle (commonly known as e-rickshaw) when supplied without battery can be regarded as an electrically operated vehicle under HSN 8703?
• The Authorities observed that Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 classifies “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof” - Furthermore, ‘Other vehicles, with only electric motor for propulsion” under Tariff item 8703 80 covers ‘Three-wheeled vehicles’ having HSN Code 8703 80 40.
• It was held that E-rickshaw being a three-wheeled electrically operated vehicle would be classifiable under tariff item 8703 80 40.