Article F in the agreement dealt
with the subject of supply of CKD packs and service parts. The respondents
imported CKD packs and service components ... attributed towards designs, patents and trade marks, and the circumstances
under which CKD packs are imported warrant valuation under Rule 8 of the
Customs Valuation
Import of copiers in SKD/CKD form--Confiscation of
for misdescription and misdeclaration of value--Validity of
Personal penalties-Justification for.
HEADNOTE:
Section ... Subse-
quently, they imported three consignments of components and
consumables in SKD/CKD form from suppliers at Hongkong and
another consignment from Singapore. The total
Customs proposing to treat the 94 consignments of components as CTV in CKD form under Heading 8528.12 of the First Schedule to Customs Tariff ... alleged that this order was nothing but an order for 1500 CKD Kits of CTV for Model KV-2185GE. Reliance is placed on Rule
evasion of duty on the part of the respondent on the CKD
(completely knocked down) Kits of CTVs by misdeclaring them as CTV
components ... contravened the provisions of the Exim Policy 1992-97 by importing CKD
Kits of the CTVs without an import license and thereby making the goods
used to construct towers or shelters or
affixation of towers obtained in CKD condition and pre-
fabricated shelters and the process employed for their erection
justified in loading amount by 1.5% on the invoice value of CKD components of the engines imported by Mahindra and Mahindra Limited (hereinafter referred ... respectively. Article 'F' deals with the subject of supply of CKD packs and service parts and it is necessary to set out Clauses
completely' knocked down condition (hereinafter to be referred as CKD condition). After the introduction of the residuary item 68, the Excise department took ... stand that in respect of cycles cleared from the factory in CKD condition, free wheels and rims will be charged to excise duty under item
Chandigarh Kool Drinks, Chandigarh (hereinafter referred to as CKD) and M/s.Ranjitgarh Sales Pvt.Ltd., Chandigarh (hereinafter referred to as RSPL), and there ... which DKBL were selling the aerated waters & BIBs to PKD, CKD and RSPL and on which duty was being paid by DKDBL
Customs proposing to treat the 94 consignments of components as CTV in CKD form under heading 8528.12 of the First Schedule to Customs Tariff ... alleged that this order was nothing but an order for 1500 CKD Kits of CTV for Model KV-2185GE. Reliance is placed on Rule
Notification No. 205/88-CE dated 25.5.88. The turbines were cleared in CKD/SKD condition. The mega-wattage and size of the turbines are such ... cannot be cleared in a fully assembled condition. These were dispatched in CKD condition to the locations from the appellant's factory in Hoskot
