Eximkey - India Export Import Policy 2004 2013 Exim Policy
Customs Import Duty  Section Notes Section Note XVIII

Note:

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

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