Classification of goods - consignment imported under SKD ...

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

November 23, 2020

Case Laws Customs AT

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

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Classification of goods - consignment imported under SKD ...

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

November 23, 2020

Case Laws Customs AT

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