https://www.taxtmi.com/caselaws?id=787406 Modular kitchen units imported in CKD/SKD condition are classifiable as furniture under Chapter 94 and Heading 9403.40; classification is determined by the condition at import. Valuation must follow Section 14 and the Customs Valuation Rules, 2007, and extrastatutory DGOV furniture guidelines cannot override that statutory regime. The adjudicating authority wrongly rejected declared transaction value in 11 Bills of Entry by deriving a per kilogram rate without demonstrating identity/similarity, commercial comparability or influence of the relationship as required under the Rules; those rejections are set aside. Acceptance of declared values in the remaining consignments complies with 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 units imported in CKD/SKD condition are classifiable as furniture under Chapter 94 and Heading 9403.40; classification is determined by the condition at import. Valuation must follow Section 14 and the Customs Valuation Rules, 2007, and extrastatutory DGOV furniture guidelines cannot override that statutory regime. The adjudicating authority wrongly rejected declared transaction value in 11 Bills of Entry by deriving a per kilogram rate without demonstrating identity/similarity, commercial comparability or influence of the relationship as required under the Rules; those rejections are set aside. Acceptance of declared values in the remaining consignments complies with Rule 3(3)(a). Case-Laws Customs Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787406