Goods in Semi-Knocked Down condition must be classified as whole u/r 2(a) of Customs Tariff Interpretation. https://www.taxtmi.com/highlights?id=55598 Classification of goods - consignment imported under SKD condition - When the goods are presented in SKD condition, Revenue does not have authority of law to separate different parts and components and classify them differently in view of Rule 2(a) of General Rules for Interpretation of the Customs Tariff. - AT en-us Mon, 23 Nov 2020 13:10:16 +0530 Mon, 23 Nov 2020 13:10:16 +0530 TaxTMI RSS Generator Goods in Semi-Knocked Down condition must be classified as whole u/r 2(a) of Customs Tariff Interpretation. https://www.taxtmi.com/highlights?id=55598 Classification of goods - consignment imported under SKD condition - When the goods are presented in SKD condition, Revenue does not have authority of law to separate different parts and components and classify them differently in view of Rule 2(a) of General Rules for Interpretation of the Customs Tariff. - AT Highlights Customs Mon, 23 Nov 2020 13:10:16 +0530 https://www.taxtmi.com/highlights?id=55598