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Classification is to be determined by reading together the wording of the relevant Section Note(s), Chapter Notes and headings/sub-headings. If doubt remains, resort should be had to Rules of Interpretation for the Import Schedule, which should then be applied sequentially. If even this does not clinch the issue, Explanatory Notes to the HSN can be referred to. Customs Tariff having been aligned with HSN, these Explanatory Notes have great persuasive value. Similarly, opinion given by World Customs Organisation regarding classification has great persuasive value. For determining classification, function and end use of the article are also relevant. Onus to establish tariff classification of goods is on the Department.