utrade.co - is website for tarrif and classification.
The value assessment depend on 'domestic situation' of the appraising babu, if he is in right mindset the condition of item can be translated to NEW or USED and depreciation will apply, if he suffered bad at home he can mark a scarp metal as new. - the discretion can be challenged if proof of purchase with model year is available.
or you can use sweet talk ( read cash ) to get assessment of value & duty classification suitable to your pocket.