https://www.taxtmi.com/caselaws?id=797449 Keyboards imported through courier for personal use remain classifiable under Customs Tariff Heading 8471 60 40 where that specific entry carries a free rate of duty. Chapter 98 overrides a specific tariff heading only when its conditions are met. Heading 9804 and the corresponding Schedule IV IGST entry apply only to dutiable goods imported for personal use; goods attracting no duty under their applicable tariff entry are not dutiable goods. Consequently, keyboards covered by the free-rate Heading 8471 60 40 cannot be reclassified under Heading 9804, and customs duty or IGST under that personal-import entry does not apply. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797449 Keyboards imported through courier for personal use remain classifiable under Customs Tariff Heading 8471 60 40 where that specific entry carries a free rate of duty. Chapter 98 overrides a specific tariff heading only when its conditions are met. Heading 9804 and the corresponding Schedule IV IGST entry apply only to dutiable goods imported for personal use; goods attracting no duty under their applicable tariff entry are not dutiable goods. Consequently, keyboards covered by the free-rate Heading 8471 60 40 cannot be reclassified under Heading 9804, and customs duty or IGST under that personal-import entry does not apply. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797449