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Classification of Goods

Customs - CBEC s Customs Manual 2015 - 04 - Chapter 4 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 basically means the categorization of the goods in a specific heading of the Schedules to the Customs Tariff Act, 1975. 1.2 Classification of imported/export goods is governed by the Customs Tariff Act, 1975 which contains two Sche .....

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9; or 'Tariff Schedule'. 2. Methodology of classification: 2.1 In the Tariff Schedule, commodities/products are arranged in a fixed pattern with the duty rates specified against each of them. The pattern of arrangement of goods in the Tariff is in increasing degree of manufacture of commodities/products in the sequence of natural products, raw materials; semi finished goods and fully finished goods/article / machinery, etc. The Indian Customs Tariff has 21 Sections and 98 Chapters. Secti .....

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roduct codes and description up to 4-digit (Heading) and 6-digit (Sub-heading) levels only and member countries of WCO are allowed to extend the codes up to any level subject to the condition that nothing changes at the 4-digit or 6-digit levels. India has developed 8-digit level classification to indicate specific statistical codes for indigenous products and also to monitor the trade volumes. 2.3 The HS is amended periodically in a review cycle of 4/6 years, taking note of the trade flow, tech .....

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er to correlation tables showing the transposition of sub-headings from older version to the newer and the newer to the older version of the HS. 2.4 For purposes of uniform interpretation of the HS, the WCO has published detailed Explanatory Notes to various headings/sub-headings. This forms the basis for interpreting the HS. The WCO, in its various committees discusses the classification of individual products and gives classification opinion on them. Such information, though not binding in nat .....

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Interpretation of Import Tariff (GIR) should be relied upon to determine the classification of an item. Classification helps in determining the rate of duty leviable. The Indian Customs Tariff provides specific headings for goods imported under Project Import Scheme, goods imported by post and goods imported as baggage in Chapter 98 under which they will be classified straightaway even though they may be covered elsewhere. 2.6 The GIR is a set of 6 rules for in the Tariff Schedule. These rules h .....

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taining the 'essential character' of the article as per Rule 3(b) or by taking into consideration the heading that occurs last in the numerical order as per Rule 3(c). Rule 4 states that goods which cannot be classified by application of the preceding rules may be classified under the heading appropriate to the goods to which they are most akin. Rule 5 applies to packing materials / articles in which the goods are carried. Rule 6 is applied to arrive at the appropriate sub-heading within .....

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39;common parlance'. Many times statutes contain definitions and meanings of only a restricted number of words, expressions or phrases. Therefore, while interpreting the common words used in the statute, giving more than due importance to common dictionary meanings may be misleading, as therein all shades of meaning of a particular word are given. Similarly, meanings assigned in technical dictionaries will have limited application. 2.8 For purposes of classification the 'trade meaning .....

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