https://www.taxtmi.com/circulars?id=894 The circular warns of attempts to import complete wind operated electricity generators, including second hand units, in CKD form to wrongfully obtain the nil rate available for specified parts intended for manufacturers, and directs customs authorities to enforce the prescribed differential duty treatment between complete units and parts and to prevent circumvention by reclassification. en-us Wed, 14 Feb 1996 00:00:00 +0530 Fri, 25 Jul 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=894 The circular warns of attempts to import complete wind operated electricity generators, including second hand units, in CKD form to wrongfully obtain the nil rate available for specified parts intended for manufacturers, and directs customs authorities to enforce the prescribed differential duty treatment between complete units and parts and to prevent circumvention by reclassification. Circulars Customs Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=894