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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Classification of imported goods - imports of all parts of ...

Case Laws     Customs

April 1, 2023

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD condition, as described above have acquired the essential characteristics of an air-conditioner and therefore, when presented together at the stage of assessment under common invoice and bill of entry would merit classification under Heading 8415 - AAR

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