https://www.taxtmi.com/circulars?id=805 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. en-us Tue, 30 May 1995 00:00:00 +0530 Wed, 16 Jul 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=805 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. Circulars Customs Tue, 30 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=805