https://www.taxtmi.com/highlights?id=70597 Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and require a manufacturing process in order to obtain a fully finished vehicle. As per the definition of the vehicle, any imported components cannot be said to be fully functional unless they achieve the basic characteristic of the said appliance/instrument. - The goods are rightly classsifiable under CTH 87089900 - AT en-us Tue, 27 Jun 2023 13:31:09 +0530 Tue, 27 Jun 2023 13:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70597 Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and require a manufacturing process in order to obtain a fully finished vehicle. As per the definition of the vehicle, any imported components cannot be said to be fully functional unless they achieve the basic characteristic of the said appliance/instrument. - The goods are rightly classsifiable under CTH 87089900 - AT Highlights Customs Tue, 27 Jun 2023 13:31:09 +0530 https://www.taxtmi.com/highlights?id=70597