https://www.taxtmi.com/highlights?id=105911 Contrived split consignments may be classified as one disassembled motorcycle under Rule 2(a) where objective evidence establishes a single composite import; genuinely independent imports cannot be aggregated merely because their components can be assembled. An incomplete article requires an essential-character assessment, while a complete article may be classified as such when presented disassembled. Under the 1988 Customs Valuation Rules, a classification change alone does not justify rejecting declared value. Reasonable doubt must be supported by evidence, and replacement valuation must follow the prescribed sequence. Residual valuation is available only when earlier methods cannot determine value and must use permissible, non-arbitrary means. en-us Fri, 06 Nov 2026 17:28:13 +0530 Fri, 06 Nov 2026 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105911 Contrived split consignments may be classified as one disassembled motorcycle under Rule 2(a) where objective evidence establishes a single composite import; genuinely independent imports cannot be aggregated merely because their components can be assembled. An incomplete article requires an essential-character assessment, while a complete article may be classified as such when presented disassembled. Under the 1988 Customs Valuation Rules, a classification change alone does not justify rejecting declared value. Reasonable doubt must be supported by evidence, and replacement valuation must follow the prescribed sequence. Residual valuation is available only when earlier methods cannot determine value and must use permissible, non-arbitrary means. Highlights Customs Fri, 06 Nov 2026 17:28:13 +0530 https://www.taxtmi.com/highlights?id=105911