Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703
Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »