Page 293 - ELT_15th July 2020_Vol 373_Part 2

2020 ] BIRD RETAIL PVT. LTD. v. COMMISSIONER OF CUSTOMS (IMPORT), NEW DELHI 275

“(i) Power Base : which was the main part of the Segway and was in the
form of a platform on which the rider stands and which contains sen-
sons, computer parts etc.;
(ii) Info Key : the remote control which controls the operation of the
Segway (all the components required for operations of the Segway were
contained in it);
(iii) Fender frame : which was made of plastic;
(iv) Wheel : used in the Segway for its movement, each wheel consisted
of one rim, one tyre and one tube (only in 12 model);
(v) Gear Box : mentioned as transmission assembly in the Bill of Entry
and which controls the speed of the Segway requiring no further assem-
bly;
(vi) Battery : imported in complete ready to use condition, each Segway
having two batteries.
That all the components required for assembly of a Segway were being
imported in a single Bill of Entry or mere including Nuts, screw etc., user
manual as received from the manufacturer; that they neither procured
nor required any local part/component for assembling a Segway and the
same was being assembled with the imported parts only; that Segway
could be assembled easily with the help of instructions contained in the
manual being imported with the help of the available imported compo-
nents; that the parts/components being imported were not further
worked except to assemble them in to a Segway”.
16. Further Shri Devesh Pareekh, Deputy Manager, International Cen-
tre for Automobile Technology at Manesar on 22 December 2016 has examined
the samples of the gear boxes imported as transmission assembly by the appel-
lant as well as the power base in presence of Shri Rony Abraham (appellant No.
II) and specifically opened that samples of gear box/transmission assembly and
power base were in “pre-assembled form”.
17. We find from the above facts that it categorically emerges from the
entire discussions, which have also been not rebutted by the appellant, that un-
der the various bills of entries the appellant have imported all parts including
screw, nuts and user manual etc. for assembling Segway in India. The parts and
assemblies imported were not subjected to any modification or addition of the
local parts or hardware. The imported assemblies, such as, transmission assem-
bly, power base assembly, wheel assembly with tyre, info key assembly and bat-
teries were just put together by following the instructions with the screw driver
technology and complete Segway unit came into existence. It also emerges from
the entire investigation that gear box mentioned as the transmission assembly
were imported in the form of the pre-assembled unit and same were used, as
such, while assembling the ‘Segway’ the final product.
18. It also emerges that no plant, machinery was required for assem-
bling ‘Segway’ imported by the appellant and the ‘Segway’ were imported in the
CKD condition, which were got assembled with the help simple hand tools like
spanner, screw driver etc. and it also emerges from the investigations that some-
times the product were got assembled at the buyer’s premises itself.
19. Thus, it emerges that the Segway product was being imported in a
CKD condition under various bills of entries and same was got assembled in

EXCISE LAW TIMES  15th July 2020  293