https://www.taxtmi.com/caselaws?id=269178 The ruling determined that the import of components/parts/sub-assemblies by the applicant would not be classified as motor vehicles under Tariff Heading 87.03 or as CKD kits under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.3.2012. Instead, the imports would be classified under their respective headings/sub-headings of the Customs Tariff Act, 1975, due to the localization of six critical components/parts/sub-assemblies for manufacturing motor vehicles in India. The ruling emphasized the absence of essential components in the imports, leading to the classification as parts of motor vehicles rather than complete vehicles. en-us Fri, 20 Nov 2015 00:00:00 +0530 Thu, 05 May 2016 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269178 The ruling determined that the import of components/parts/sub-assemblies by the applicant would not be classified as motor vehicles under Tariff Heading 87.03 or as CKD kits under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.3.2012. Instead, the imports would be classified under their respective headings/sub-headings of the Customs Tariff Act, 1975, due to the localization of six critical components/parts/sub-assemblies for manufacturing motor vehicles in India. The ruling emphasized the absence of essential components in the imports, leading to the classification as parts of motor vehicles rather than complete vehicles. Case-Laws Customs Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269178