CKD Air Conditioners Classified as Complete Units When Imported Together: CAAR Delhi

In re Mitsubishi Electric Automotive India Private Limited (CAAR Delhi)

The application before the Customs Authority for Advance Rulings (CAAR), New Delhi, was filed by an Indian company engaged in the manufacture and import of air conditioning systems and their components. The applicant sought an advance ruling under Section 28H(2) of the Customs Act, 1962, read with the CAAR Regulations, 2021, on the appropriate customs classification of air conditioners and their parts imported in Completely Knocked Down (CKD) or Semi Knocked Down (SKD) condition.

The applicant imports in

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