Collector Of Customs, Bangalore vs Maestro Motors Ltd. And Anr

The Supreme Court addressed the classification of CKD packs imported by M/s. Maruti Udyog Ltd. under the Customs Tariff, specifically Tariff Heading 8704. The Court held that the CKD packs had the essential character of finished motor cars, thus qualifying as motor vehicles rather than mere components. Consequently, the Court affirmed the CEGAT's decision granting the benefit of Notification No. 29/83 to M/s. Maruti Udyog Ltd., allowing them to import the CKD packs without the higher duty applicable to complete cars.