CKD/SKD imports-Normal duty as on complete articles payable import Licence essential even if FIPB/SIA approval exists

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.... CKD/ SKD condition. The Board has had the occassion to examine the question of assessment of goods imported in unassembled form, particularly in the context of certain recent imports of cars in SKD kits form with the omission of a few parts like the batteries and tyres. The question is not a new one, having been examined earlier at various levels, including the Supreme Court in the case of ....

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....sires the field formations to take due note of the provisions or rule 2(a) of the above said Interpretative Rules, while dealing with such cases. Regarding import licence, the EXIM Policy restricts the imports of not only complete consumer articles but also these articles in SKD/ CKD condition or ready to assemble sets. Accordingly such imports require a specific import licence. However, in som....