https://www.taxtmi.com/caselaws?id=467532 Imported components and sub-assemblies are not classified as motor vehicles under Tariff Heading 87.03 or as CKD kits under Entry No. 526 of Notification No. 50/2017-Cus. where five critical components are locally manufactured and the axle is assembled in-house. Rule 2(a) of the General Rules of Interpretation applies only when the goods, as presented at import, collectively exhibit the essential character of the finished vehicle. Parts that do not satisfy that test, or that are specifically provided for elsewhere in the tariff, must be classified under their respective headings. Heading 87.08 does not apply where specific tariff classification is available. en-us Fri, 16 Aug 2024 00:00:00 +0530 Mon, 23 Mar 2026 20:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467532 Imported components and sub-assemblies are not classified as motor vehicles under Tariff Heading 87.03 or as CKD kits under Entry No. 526 of Notification No. 50/2017-Cus. where five critical components are locally manufactured and the axle is assembled in-house. Rule 2(a) of the General Rules of Interpretation applies only when the goods, as presented at import, collectively exhibit the essential character of the finished vehicle. Parts that do not satisfy that test, or that are specifically provided for elsewhere in the tariff, must be classified under their respective headings. Heading 87.08 does not apply where specific tariff classification is available. Case-Laws Customs Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467532