https://www.taxtmi.com/caselaws?id=786146 Entry 318 of Notification No. 45/2025-Cus. applies only where electrically operated vehicles are imported in incomplete or unfinished form as a knocked down kit, with the imported goods as presented at import classifiable as a complete or substantially complete kit under heading 8703. Standalone products imported separately, at different times and in mismatched quantities, do not satisfy that description because they lack the essential character of a complete vehicle at the time of import. On that basis, the imported goods were held outside the scope of the concessional rate and the notification benefit was not available. en-us Sat, 31 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 11:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786146 Entry 318 of Notification No. 45/2025-Cus. applies only where electrically operated vehicles are imported in incomplete or unfinished form as a knocked down kit, with the imported goods as presented at import classifiable as a complete or substantially complete kit under heading 8703. Standalone products imported separately, at different times and in mismatched quantities, do not satisfy that description because they lack the essential character of a complete vehicle at the time of import. On that basis, the imported goods were held outside the scope of the concessional rate and the notification benefit was not available. Case-Laws Customs Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786146