Case Law Details
In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai)
Classification for Import of Dump Trucks for off-highway use in CKD form for exemption under sr.no 524 of Customs Tariff Notification No 50/2017
CAAR hold that the dump truck proposed to be imported by applicant as Completely Knocked Down (CKD) kit contains all the necessary components, parts or sub-assemblies viz. engine and alternator, main frame assembly (i.e., chassis), control cabinet, wheel motor, rear and front axles, suspension cylinders for assembling a complete motor vehicle with engine, alternator, control cabinet & wheel motor in pre-assembled form but not mounted on a chassis or a body assembly in the present case.
On the basis of the above findings, I hold, in four separate CAAR-1 applications of the applicant, that they are eligible to claim concessional rate of basic Custom duty at 25% on import of dump truck designed for off-highway use in CKD form, with the engine and alternator, control cabinet and wheel motor (i.e., alternate technology used in place of gearbox and transmission system) in pre-assembled condition but not mounted on a chassis, as per sr.no. 524 (1) (b) of the Notification No. 50/2017-Customs dated June 30, 2017.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
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