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 co

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