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2010 (7) TMI 42

Head Note:
Nature of Import – CKD versus SKD [complete knocked down versus semi knocked down) – import of parts / components of motorcycles - The said parts are proposed to be packed into motorcycle kits. - In general all the parts, components and sub assemblies required to build a standard order quantity of motorcycles would be shipped together. The vehicles would be assembled in India by fastening the various components together in a predefined sequence of operations. The operators will use a combination of hand tools (wrenches, sockets, screw drivers, etc.) and power tools (electric or pneumatic wrenches, nut drivers, drills, guns etc.) in assembling the vehicles. No other process such as machining, fabrication, stamping etc is proposed to be undertaken with respect to imported parts and components. Routine quality checks would be performed during the assembly operations and motorcycles would be released for distribution after final vehicle inspection. – Held that: - The import of motorcycles ‘Sportster-XL883N’ and ‘Softail-FLSTC’ in the form of components, parts and sub assemblies as per the lists filed by the applicant would constitute import of motorcycles in Completely Knocked Down form provided the engine and the transmission assemblies are designed to be housed and are so assembled in a single housing. – Eligible for concessional rate of duty


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