No import of vehicle in CKD form if essential components were sourced locally

Commissioner of Customs (Port-Import) Vs Authority of Advance Rulings (Madras High Court)

Conclusion: Until all the components of the complete article were presented together for assessment at the same point of time, Rule 2(a) of General Interpretative Rules could not be invoked to classify the parts as complete article. It was also a settled position in law that the goods would have to be assessed in the form in which they were imported and presented on import and not on the basis of the finished goods manufactured after subjecting them to some process after the i

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