https://www.taxtmi.com/caselaws?id=94889 Imported special-purpose switch assemblies used remotely in air-conditioning and evaporator motor systems fall under the tariff classification reflecting their specific function rather than the general category for switches. Classification under sub-heading 9032.10 was therefore sustained. Where contemporaneous imports are unavailable, assessable value may be determined under Rule 8 of the Customs Valuation Rules, 1988 using comparable goods, provided reasonable adjustments account for relevant differences such as import year and quantity. Applying a discount to the comparable price was treated as reasonable, and the enhanced valuation and related penalty were sustained. en-us Tue, 25 Jul 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94889 Imported special-purpose switch assemblies used remotely in air-conditioning and evaporator motor systems fall under the tariff classification reflecting their specific function rather than the general category for switches. Classification under sub-heading 9032.10 was therefore sustained. Where contemporaneous imports are unavailable, assessable value may be determined under Rule 8 of the Customs Valuation Rules, 1988 using comparable goods, provided reasonable adjustments account for relevant differences such as import year and quantity. Applying a discount to the comparable price was treated as reasonable, and the enhanced valuation and related penalty were sustained. Case-Laws Customs Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94889