https://www.taxtmi.com/caselaws?id=756326 Completely knocked down (CKD) imports are classifiable as complete motor cycles under General Rule of Interpretation 2(a) for ITC (HS) purposes, reflecting the Harmonised System classification framework. However, the Chapter 87 port restriction for new vehicles applies only to fully built vehicles because its requirements-such as speedometer, steering, headlamp photometry, country-of-manufacture import, motor vehicle conformity and type approval-cannot be met by unassembled CKD consignments. CKD imports therefore fall outside that port restriction, with no basis for confiscation, redemption fine or penalty. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756326 Completely knocked down (CKD) imports are classifiable as complete motor cycles under General Rule of Interpretation 2(a) for ITC (HS) purposes, reflecting the Harmonised System classification framework. However, the Chapter 87 port restriction for new vehicles applies only to fully built vehicles because its requirements-such as speedometer, steering, headlamp photometry, country-of-manufacture import, motor vehicle conformity and type approval-cannot be met by unassembled CKD consignments. CKD imports therefore fall outside that port restriction, with no basis for confiscation, redemption fine or penalty. Case-Laws Customs Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756326