https://www.taxtmi.com/caselaws?id=310691 Dump trucks imported in CKD form were examined for concessional basic customs duty under Notification No. 50/2017-Customs. The ruling held that a kit containing the essential components and sub-assemblies needed to assemble a complete vehicle, with the engine, alternator, control cabinet and wheel motor pre-assembled but not mounted on a chassis, could qualify as a CKD kit under Sl. No. 524(1)(b). The goods were classified under heading 8704 as motor vehicles for transport of goods, and the fact that they used an alternate electrical drive arrangement did not deny the benefit, since the technology functionally replaced the gearbox and transmission mechanism and satisfied the notification conditions. en-us Thu, 29 Dec 2022 00:00:00 +0530 Tue, 07 Nov 2023 21:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310691 Dump trucks imported in CKD form were examined for concessional basic customs duty under Notification No. 50/2017-Customs. The ruling held that a kit containing the essential components and sub-assemblies needed to assemble a complete vehicle, with the engine, alternator, control cabinet and wheel motor pre-assembled but not mounted on a chassis, could qualify as a CKD kit under Sl. No. 524(1)(b). The goods were classified under heading 8704 as motor vehicles for transport of goods, and the fact that they used an alternate electrical drive arrangement did not deny the benefit, since the technology functionally replaced the gearbox and transmission mechanism and satisfied the notification conditions. Case-Laws Customs Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310691