https://www.taxtmi.com/caselaws?id=797208 Rule 2(a) classifies incomplete goods as complete articles only when they have the essential character of the finished article. Electric ride-on toy consignments lacking functional components such as batteries and motors remain toy parts under CTH 95030091 rather than complete CKD/SKD toys. Adding locally procured essential components, job-worked components, assembly and testing produces a distinct finished toy and constitutes manufacture for concessional import-duty treatment under Notification No. 50/2017-Cus. The Toys (Quality Control) Order, 2020 applies to toys, or parts independently capable of being regarded as toys; non-functional individual imported parts fall outside its scope. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797208 Rule 2(a) classifies incomplete goods as complete articles only when they have the essential character of the finished article. Electric ride-on toy consignments lacking functional components such as batteries and motors remain toy parts under CTH 95030091 rather than complete CKD/SKD toys. Adding locally procured essential components, job-worked components, assembly and testing produces a distinct finished toy and constitutes manufacture for concessional import-duty treatment under Notification No. 50/2017-Cus. The Toys (Quality Control) Order, 2020 applies to toys, or parts independently capable of being regarded as toys; non-functional individual imported parts fall outside its scope. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797208