https://www.taxtmi.com/caselaws?id=419522 Imported CKD passenger car kits were treated as complete motor vehicles for classification under heading 8703 because Rule 2(a) applies where an incomplete or unassembled article, as presented, has the essential character of the finished product. The kits included essential major components, including pre-assembled engine and gearbox, and the missing items did not alter that character. Under Entry 526 of Notification No. 50/2017-Cus., kits with pre-assembled engine or gearbox not mounted on a chassis or body assembly were eligible only for the 30% basic customs duty rate, not the lower 15% rate. en-us Fri, 10 Sep 2021 00:00:00 +0530 Mon, 18 Apr 2022 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419522 Imported CKD passenger car kits were treated as complete motor vehicles for classification under heading 8703 because Rule 2(a) applies where an incomplete or unassembled article, as presented, has the essential character of the finished product. The kits included essential major components, including pre-assembled engine and gearbox, and the missing items did not alter that character. Under Entry 526 of Notification No. 50/2017-Cus., kits with pre-assembled engine or gearbox not mounted on a chassis or body assembly were eligible only for the 30% basic customs duty rate, not the lower 15% rate. Case-Laws Customs Fri, 10 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419522