https://www.taxtmi.com/caselaws?id=48055 Split consignments of shoe uppers, outer soles, insoles and sock liners may be clubbed where the surrounding arrangement shows a single composite import designed to bypass restrictions on consumer goods in SKD condition, and the true nature of the transaction prevails over formal invoicing. On that basis, the goods were treated as unassembled footwear for tariff purposes, so Heading 64.04 applied and the exemption for parts under Notification No. 45/94-Cus. was unavailable. The departure from declared transaction value was also upheld, with rule 8 of the Customs Valuation Rules applied to reflect the real composite import value. en-us Thu, 20 Sep 2007 00:00:00 +0530 Wed, 14 Oct 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48055 Split consignments of shoe uppers, outer soles, insoles and sock liners may be clubbed where the surrounding arrangement shows a single composite import designed to bypass restrictions on consumer goods in SKD condition, and the true nature of the transaction prevails over formal invoicing. On that basis, the goods were treated as unassembled footwear for tariff purposes, so Heading 64.04 applied and the exemption for parts under Notification No. 45/94-Cus. was unavailable. The departure from declared transaction value was also upheld, with rule 8 of the Customs Valuation Rules applied to reflect the real composite import value. Case-Laws Customs Thu, 20 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48055