Question on Indian Customs Classification: Does “Personal Use” Automatically Force HS Code 9804?

Hi everyone, I recently imported a specialized product from abroad that, according to its technical specifications and the applicable tariff schedule, should be classified under a specific HS code with a much lower duty rate. Instead, I was charged a significantly higher duty based on HS Code 9804. According to the courier’s explanation, all personal imports in India are filed under 9804—resulting in 10% Basic Customs Duty (BCD), a 10% surcharge on the BCD, plus 28% IGST on the assessable value. Here’s a summary of my situation: The product is a specialized safety item (for example, a motorcycle airbag vest) that normally would be classified under a more specific HS code (like 6114.30.3070 for knitted protective garments) with a duty rate that is considerably different. However, I was informed that since the shipment is for personal use, it is automatically filed under HS Code 9804. This raises an important question: If someone imports a product that typically attracts a much higher duty rate—say, a car which would normally face over 100% duty—would it also be reclassified under 9804 just because it is for personal use? That seems counterintuitive and contradicts the principle that HS classification should reflect the intrinsic nature and function of the product. I am seeking input particularly from professionals and experts in the field of import/export or customs clearance in India. Can anyone clarify whether this “personal use” policy is applied universally in India? Should specialized items be classified under their specific HS codes irrespective of personal or commercial use? Any insights, legal references, or personal experiences would be greatly appreciated. Thanks in advance!