Goods in Semi-Knocked Down condition must be classified as whole u/r 2(a) of Customs Tariff Interpretation.

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....Classification of goods - consignment imported under SKD condition - When the goods are presented in SKD condition, Revenue does not have authority of law to separate different parts and components and classify them differently in view of Rule 2(a) of General Rules for Interpretation of the Customs Tariff. - AT....