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of <h1>Customs Act 1962 Amendment Clarifies Definition of Completely Built-Up Unit (CBU) in Notification No. 17/2001-Customs</h1> The Central Government, under the Customs Act, 1962, has amended Notification No. 17/2001-Customs dated 1st March 2001. The amendment clarifies that a vehicle is considered a Completely Built-up Unit (CBU) if its engine and gearbox assemblies are installed in the body assembly. This clarification is added as Explanation II in serial numbers 314 and 315 of the notification's table. The notification aims to remove any doubts regarding the definition of a CBU for customs purposes.
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