Let us recap,
You said, "Out of curiosity, why would you want to buy Apple products while on holiday in China when they are readily available in India? Just to beat or reduce the tax?"
I then responded TO YOU, regarding your statement, "My guess would be they want a model would dual physical SIMs."
You then responded with something about dual sims with eSIMS in India, or something and I responded that there have been many posts in the iPhone forum for people who want the dual physical SIM, not the physical SIM/eSIM, iPhone which is only available in China, Hong Kong, and Macau.
I've never responded to the OP which is clearly focused on taxes, we agree on that and I have made no attempt to speculate regarding that. I only answered, with a possible answer for the OP but I really don't care, what is different about the iPhone in China and why people go through the trouble to buy them there.
Perhaps you weren't clear between an iPhone with dual physical SIMs and a dual SIM iPhone with one physical SIM and one eSIM?