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Classification for Import of Dump Trucks for off-highway use in CKD form for exemption
Case Law Details
- Case Name
- In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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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, con...
