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Case Law Details

Case Name : In re Mitsubishi Electric India Private Limited (CAAR Delhi)
Appeal Number : Ruling No.- CAAR/Delhi/Mitsubishi /10/2022
Date of Judgement/Order : 30/08/2022
Related Assessment Year :
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In re Mitsubishi Electric India Private Limited (CAAR Delhi)

The legal position regarding classification of goods in CKD/ SKD conditions are fairly settled. As per rule 2(a) of the GRI, “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinis

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