https://www.taxtmi.com/caselaws?id=47087 Rule 2(a) of the General Rules of Interpretation applies to unassembled or knocked-down goods that retain the essential character of the complete article, so passenger car CKD packs are classifiable as motor cars for tariff purposes. Exemption notifications must be applied strictly according to their text and prescribed conditions. Notification No. 29/83 may extend to CKD packs, but only on proof of the required certificates and compliance before the adjudicating authority. Notification No. 72/93, which covered components and parts falling within Chapter 87, did not extend to CKD packs treated as cars for tariff classification, and its conditions could not be relaxed or cured by fresh material at the appellate stage. en-us Tue, 07 Dec 2004 00:00:00 +0530 Thu, 19 Jun 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47087 Rule 2(a) of the General Rules of Interpretation applies to unassembled or knocked-down goods that retain the essential character of the complete article, so passenger car CKD packs are classifiable as motor cars for tariff purposes. Exemption notifications must be applied strictly according to their text and prescribed conditions. Notification No. 29/83 may extend to CKD packs, but only on proof of the required certificates and compliance before the adjudicating authority. Notification No. 72/93, which covered components and parts falling within Chapter 87, did not extend to CKD packs treated as cars for tariff classification, and its conditions could not be relaxed or cured by fresh material at the appellate stage. Case-Laws Customs Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47087