CKD kits falls under heading 8703 & eligible for 30% rate of BCD

In re Volvo Auto India Private Limited (CAAR Delhi) vehicle kits being imported by the applicant would be covered under sub-category 1 as Completely Knocked Down kit or under sub-category 2 as motors cars in any other form; and if under sub-category 1, whether under 1(a) or 1(b), attracting effective rate of BCD of 15% or 30% respectively. The applicant has submitted that the cars are being imported as CKD kit, which has also been accepted by the concerned Commissioners of Customs. This contention is based on the description of the goods being imported, the procedure of putting in place the se...