https://www.taxtmi.com/caselaws?id=94910 Imported components shipped in separate consignments at different times were not treated as CKD/SKD kits with the essential character of complete appliances under Rule 2(a) of the Customs Tariff interpretation rules, because they were not presented as a single unassembled kit and remained independently classifiable as parts. The exemption under Notification No. 50/95-Cus. therefore remained available to the importers. Penalty under Section 114A of the Customs Act could not be applied retrospectively to imports made before that provision commenced, so the penalty was unsustainable and set aside. en-us Thu, 21 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94910 Imported components shipped in separate consignments at different times were not treated as CKD/SKD kits with the essential character of complete appliances under Rule 2(a) of the Customs Tariff interpretation rules, because they were not presented as a single unassembled kit and remained independently classifiable as parts. The exemption under Notification No. 50/95-Cus. therefore remained available to the importers. Penalty under Section 114A of the Customs Act could not be applied retrospectively to imports made before that provision commenced, so the penalty was unsustainable and set aside. Case-Laws Customs Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94910