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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of goods - Unless and until the nature of the ...


Goods Classification Under Customs Tariff Act Requires Full Understanding of Characteristics; Section XVI Note Reference Insufficient.

August 10, 2018

Case Laws     Customs     AT

Classification of goods - Unless and until the nature of the goods is ascertained it is not proper to decide whether the goods can be classified by taking recourse of either note 2(a), 2(b) or 2(c) of Section XVI of Customs Tariff Act.

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