https://www.taxtmi.com/caselaws?id=788707 A specific tariff entry for curtain parts and accessories prevails over a general heading for pipes and tubes where the goods' description and intended use show them to be drapery components, so reclassification under Chapter 73 was not justified. Goods not covered by the Steel and Steel Products (Quality Control) Order, 2020 could not be treated as prohibited merely for lack of BIS certification. Declared transaction value could not be rejected or enhanced on the basis of a chartered engineer's report without a valid rejection under the Customs Valuation Rules and use of the prescribed sequential method. As the classification, prohibition and valuation objections failed, confiscation and penalties could not stand. en-us Thu, 08 Jan 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788707 A specific tariff entry for curtain parts and accessories prevails over a general heading for pipes and tubes where the goods' description and intended use show them to be drapery components, so reclassification under Chapter 73 was not justified. Goods not covered by the Steel and Steel Products (Quality Control) Order, 2020 could not be treated as prohibited merely for lack of BIS certification. Declared transaction value could not be rejected or enhanced on the basis of a chartered engineer's report without a valid rejection under the Customs Valuation Rules and use of the prescribed sequential method. As the classification, prohibition and valuation objections failed, confiscation and penalties could not stand. Case-Laws Customs Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788707