Assessment as complete articles for CKD/SKD imports requires normal duty and a valid import licence despite project approvals. Unassembled or partially omitted CKD/SKD imports that when assembled retain the essential character of the finished article are to be assessed as complete articles for customs duty. Such CKD/SKD imports require a specific import licence under EXIM policy even if project approvals exist; inadvertent non-possession of a licence should be remedied by allowing licence procurement and, in genuine cases, provisional clearance under ITC bonds pending licence production.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment as complete articles for CKD/SKD imports requires normal duty and a valid import licence despite project approvals.
Unassembled or partially omitted CKD/SKD imports that when assembled retain the essential character of the finished article are to be assessed as complete articles for customs duty. Such CKD/SKD imports require a specific import licence under EXIM policy even if project approvals exist; inadvertent non-possession of a licence should be remedied by allowing licence procurement and, in genuine cases, provisional clearance under ITC bonds pending licence production.
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