Tariff classification and exclusions set out operative import and excise treatment for specified goods under the Second Schedule. Second Schedule establishes classification, interpretative norms and exclusions for specified tariff headings, modifies certain headings and sub-headings, and tabulates tariff items with descriptive classifications and prescribed ad valorem duty rates for goods including beverages, tobacco and preparations, spirits, tyres and rubber products, polyester yarns, air-conditioning machines, motor vehicles, goods transport vehicles, and chassis with engines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification and exclusions set out operative import and excise treatment for specified goods under the Second Schedule.
Second Schedule establishes classification, interpretative norms and exclusions for specified tariff headings, modifies certain headings and sub-headings, and tabulates tariff items with descriptive classifications and prescribed ad valorem duty rates for goods including beverages, tobacco and preparations, spirits, tyres and rubber products, polyester yarns, air-conditioning machines, motor vehicles, goods transport vehicles, and chassis with engines.
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