Classification for Import of Dump Trucks for off-highway use in CKD form for exemption

In re TATA Hitachi Construction Machinery Company Private Limited (CAAR Mumbai) Classification for Import of Dump Trucks for off-highway use in CKD form for exemption under sr.no 524 of Customs Tariff Notification No 50/2017 CAAR hold that the dump truck proposed to be imported by applicant as Completely Knocked Down (CKD) kit contains all the necessary components, parts or sub-assemblies viz. engine and alternator, main frame assembly (i.e., chassis), control cabinet, wheel motor, rear and front axles, suspension cylinders for assembling a complete motor vehicle with engine, alternator, con...