Classification of Furniture/Display Cases Imported from Singapore in CKD/SKD Condition

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,

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