https://www.taxtmi.com/news?id=35091 Court expressed prima facie dissatisfaction with the company's challenge to a Customs show cause notice alleging misclassification of imported automobile parts as individual components rather than as Completely Knocked Down (CKD) units under a 2011 notification. The bench observed that when almost all parts for a vehicle are imported and assembled domestically, they may be classifiable as CKD, and commended a Customs officer's item-level review using part identification (KEN) numbers, cautioning against permitting a method that circumvents the notification's tariff categories. en-us Mon, 24 Feb 2025 18:01:06 +0530 Mon, 24 Feb 2025 18:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=35091 Court expressed prima facie dissatisfaction with the company's challenge to a Customs show cause notice alleging misclassification of imported automobile parts as individual components rather than as Completely Knocked Down (CKD) units under a 2011 notification. The bench observed that when almost all parts for a vehicle are imported and assembled domestically, they may be classifiable as CKD, and commended a Customs officer's item-level review using part identification (KEN) numbers, cautioning against permitting a method that circumvents the notification's tariff categories. News - Mon, 24 Feb 2025 18:01:06 +0530 https://www.taxtmi.com/news?id=35091