https://www.taxtmi.com/caselaws?id=784815 Classification of imported air conditioners in CKD/SKD form is governed by the general rules for interpretation of the Harmonized System and HSN explanatory notes, which require parts bearing the essential character of the finished article and presented together to be classifiable under the same tariff subheading as the finished machine; consequently the CKD/SKD parts at issue fall under the relevant tariff headings for ductable or non-ductable air conditioners. The earlier advance ruling on classification remains operative and is extended for a further three years from the date of this order. en-us Thu, 01 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 10:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784815 Classification of imported air conditioners in CKD/SKD form is governed by the general rules for interpretation of the Harmonized System and HSN explanatory notes, which require parts bearing the essential character of the finished article and presented together to be classifiable under the same tariff subheading as the finished machine; consequently the CKD/SKD parts at issue fall under the relevant tariff headings for ductable or non-ductable air conditioners. The earlier advance ruling on classification remains operative and is extended for a further three years from the date of this order. Case-Laws Customs Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784815