The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that modular kitchens imported in CKD/SKD condition are classifiable under Chapter 94 as furniture; however, the DGOV furniture guidelines cannot override provisions of Section 14 of the Customs Act, 1962 or the provisions of the Customs Valuation Rules, 2007. The bench…
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