Customs Tariff amendment revises motorcycle import classification and duty rates under exemption notification for CKD and other imports. Substitution of S.No.531 in Notification No.50/2017 Customs reclassifies new, unregistered motor cycles (including mopeds) and cycles with auxiliary motors, distinguishing imports as completely knocked down (CKD) kits-either with engine, gearbox and transmission not pre assembled, or with engine/gearbox/pre assembled but not mounted on a body assembly-and other forms, and updates the corresponding tariff table duty column entries, by Notification No.26/2018 Customs dated 12 February 2018.
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Provisions expressly mentioned in the judgment/order text.
Customs Tariff amendment revises motorcycle import classification and duty rates under exemption notification for CKD and other imports.
Substitution of S.No.531 in Notification No.50/2017 Customs reclassifies new, unregistered motor cycles (including mopeds) and cycles with auxiliary motors, distinguishing imports as completely knocked down (CKD) kits-either with engine, gearbox and transmission not pre assembled, or with engine/gearbox/pre assembled but not mounted on a body assembly-and other forms, and updates the corresponding tariff table duty column entries, by Notification No.26/2018 Customs dated 12 February 2018.
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