Classification of imported goods - The General Rules for ...

Accurate Classification of Imported Goods Requires Following General Rules Under Customs Tariff Act, 1975's Schedule.

June 2, 2023

Case Laws     Customs     AT

Classification of imported goods - The General Rules for Interpretation of Schedule in Customs Tariff Act, 1975 require that classification should proceed from the heading to the sub-heading and tariff item and that the description in the first of these is critical for proceeding to the next two levels, notwithstanding the conformity, even having all the appearances of being unquestionably so, of an impugned article with description corresponding to a tariff item. - AT

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