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Classification of Goods - CBEC's Customs Manual 2023 - Customs

Extract

..... Chapter 4: Classification of Goods 1. Introduction: 1.1 Import and export of goods are required to be assessed to duty which may include an assessment of nil duty. For this purpose, it is necessary to determine the classification of the goods, which .....

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Classification of Goods - CBEC s Customs Manual 2023 - Customs

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..... applied uniformly by more than 137 countries the world over. The Second Schedule contains description of goods chargeable to export duty. As the nomenclature also specifies the Customs duty rates (Tariff) it is called the “Indian Customs Tariff .....

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Classification of Goods - CBEC s Customs Manual 2023 - Customs

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