Agro Waste Boilers: Exemption Clarifies CKD/SKD Terms, Allows Flexible Assembly for Tax Purposes. Consider Trade Challenges.

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....Exemption to Agro Waste Fired Boilers - parts manufactured by each unit constitute a full boiler or not - Merely because the Trade Notice uses the words CKD/SKD condition, it does not mean that the entire boiler has to be made under one roof and then knocked down and transported to the site of the customers. The difficulty represented by the trade and the intention of issuing the Trade notice has to be understood. - AT....