Imported Segway CKD Kits Classified Under Chapter Sub-heading 87119091; Assembled with Simple Tools on Site.

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....Classification of imported goods - ‘Segway’ product in CKD condition - These were got assembled with the help simple hand tools like spanner, screw driver etc. and it also emerges from the investigations that sometimes the product were got assembled at the buyer’s premises itself. - The correct classification for the product imported in the CKD condition as is the case in this particular appeal, same need to be classified under Chapter sub-Heading 87119091 - AT....