https://www.taxtmi.com/article/detailed?id=10316 The Authority found CKD vehicle kits that retain the essential characteristics of motor cars are classifiable under Heading 8703. Applying Rule 2(a) of the General Rules for Interpretation, disassembled kits presented with identifiable parts including pre-assembled engines and gearboxes (not mounted on a chassis) do not lose their essential character by disassembly. Because the kits include pre-assembled engine and gearbox units not mounted on a chassis or body assembly, they fall within the sub-category of CKD imports that attract the concessional duty rate specified for that category under the current notification. en-us Tue, 15 Mar 2022 10:27:20 +0530 Tue, 15 Mar 2022 10:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10316 The Authority found CKD vehicle kits that retain the essential characteristics of motor cars are classifiable under Heading 8703. Applying Rule 2(a) of the General Rules for Interpretation, disassembled kits presented with identifiable parts including pre-assembled engines and gearboxes (not mounted on a chassis) do not lose their essential character by disassembly. Because the kits include pre-assembled engine and gearbox units not mounted on a chassis or body assembly, they fall within the sub-category of CKD imports that attract the concessional duty rate specified for that category under the current notification. Articles Customs - Import - Export - SEZ Tue, 15 Mar 2022 10:27:20 +0530 https://www.taxtmi.com/article/detailed?id=10316