https://www.taxtmi.com/caselaws?id=787406 Modular kitchen components imported in CKD/SKD condition are classified as furniture under Chapter 94 because tariff classification depends on the condition of the goods at import, and later installation does not change that position. The document also states that DGOV furniture guidelines cannot replace the statutory valuation scheme under Section 14 of the Customs Act and the Customs Valuation Rules, 2007. Declared value may be rejected only on proper Rule 12 and Rule 4 grounds, with real comparability and evidence that relationship affected price; a derived per-kilogram comparison alone is insufficient. Where the relationship did not influence price, transaction value remains acceptable under Rule 3(3)(a). en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787406 Modular kitchen components imported in CKD/SKD condition are classified as furniture under Chapter 94 because tariff classification depends on the condition of the goods at import, and later installation does not change that position. The document also states that DGOV furniture guidelines cannot replace the statutory valuation scheme under Section 14 of the Customs Act and the Customs Valuation Rules, 2007. Declared value may be rejected only on proper Rule 12 and Rule 4 grounds, with real comparability and evidence that relationship affected price; a derived per-kilogram comparison alone is insufficient. Where the relationship did not influence price, transaction value remains acceptable under Rule 3(3)(a). Case-Laws Customs Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787406