Note:

(1) Consumer durables including automobiles in SKD/CKD condition or in ready to assemble sets are in the restricted category. They are not permitted for import except against a licence or Public Notice issued in this behalf. The classification of SKD/CKD packs shall be governed by the following rule :
"Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that as presented, the incomplete or finished (for falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled".