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Classification of Furniture/Display Cases Imported from Singapore in CKD/SKD Condition
Case Law Details
- Case Name
- In re Mahavir Jain Aradhna Kendra (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 Mahavir Jain Aradhna Kendra (CAAR Mumbai)
In a recent ruling, the Customs Authority for Advance Rulings (CAAR), Mumbai, delivered its decision in the case of Mahavir Jain Aradhna Kendra regarding the classification of furniture and display cases imported from Singapore in Completely Knocked Down (CKD) or Semi Knocked Down (SKD) condition. The case revolved around the appropriate classification of these goods under the Customs Tariff Act, 1975, and their eligibility for duty exemption under the ASEAN-India Free Trade Agreement (AIFTA).
Background
The applicant, Mahavir Ja...






