https://www.taxtmi.com/caselaws?id=288325 SKD/CKD motor vehicle imports may be classified as complete motor cars for customs tariff purposes under Rule 2(a) when the consignments show the essential character of finished vehicles, even though physically imported as components. That legal fiction does not automatically defeat customs exemption notifications: where the imported parts satisfy the notification conditions, exemption remains available according to the notification's terms. For import-control purposes, the same deeming rule cannot convert otherwise permitted components and parts into prohibited passenger cars. On the facts considered, the imports were covered by the applicable policy, and confiscation with redemption fine was not justified. en-us Tue, 10 Sep 1996 00:00:00 +0530 Mon, 01 Jun 2020 18:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288325 SKD/CKD motor vehicle imports may be classified as complete motor cars for customs tariff purposes under Rule 2(a) when the consignments show the essential character of finished vehicles, even though physically imported as components. That legal fiction does not automatically defeat customs exemption notifications: where the imported parts satisfy the notification conditions, exemption remains available according to the notification's terms. For import-control purposes, the same deeming rule cannot convert otherwise permitted components and parts into prohibited passenger cars. On the facts considered, the imports were covered by the applicable policy, and confiscation with redemption fine was not justified. Case-Laws Customs Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288325