https://www.taxtmi.com/caselaws?id=76950 The expression "completely knocked down" in a customs exemption notification is to be understood in a practical, trade-sensitive sense where no statutory definition exists. Identifiable basic sub-assemblies such as engine, transmission, clutch and axle assemblies may still qualify as CKD imports, and the goods need not be dismantled to the last individual component. However, if the imported items are assembled abroad to the extent that they lose the character of identifiable sub-assemblies, CKD treatment is unavailable. On that construction, motorcycle components and sub-assemblies imported as described would qualify for concessional duty, provided the engine and transmission assemblies are designed to be housed and are in fact assembled in a single housing. en-us Tue, 27 Jul 2010 00:00:00 +0530 Sat, 31 Dec 2011 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76950 The expression "completely knocked down" in a customs exemption notification is to be understood in a practical, trade-sensitive sense where no statutory definition exists. Identifiable basic sub-assemblies such as engine, transmission, clutch and axle assemblies may still qualify as CKD imports, and the goods need not be dismantled to the last individual component. However, if the imported items are assembled abroad to the extent that they lose the character of identifiable sub-assemblies, CKD treatment is unavailable. On that construction, motorcycle components and sub-assemblies imported as described would qualify for concessional duty, provided the engine and transmission assemblies are designed to be housed and are in fact assembled in a single housing. Case-Laws Customs Tue, 27 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76950