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of <h1>Classification of goods in SKD condition bars separate component classification; tribunal decision upheld and appeals dismissed</h1> Classification of goods presented in SKD condition was addressed under the General Rules of tariff interpretation, with the court reasoning that revenue ... Classification of goods - consignment imported under SKD condition - Exemption for the purpose of assessment for countervailing duty - Import of components for manufacturing colour Doppler SSD-4000 Ultra Sound Scanners - it was held by CESTAT that When the goods are presented in SKD condition, Revenue does not have authority of law to separate different parts and components and classify them differently in view of Rule 2(a) of General Rules for Interpretation of the Customs Tariff - HELD THAT:- The impugned judgment passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai need not be interfered - The Civil Appeals are dismissed. The Supreme Court dismissed the Civil Appeals, not interfering with the judgment of the Customs, Excise and Service Tax Appellate Tribunal, Chennai.
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