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of <h1>Understanding Goods Classification: Central Excise Tariff Act, 1985 Rules with Focus on Headings and Essential Character</h1> The Central Excise Tariff Act, 1985, outlines rules for classifying goods under the First Schedule. Classification is based on the headings and related notes, with specific rules for incomplete or mixed goods. When goods could fit multiple headings, the most specific description is preferred. If specificity fails, classification is based on the essential character or the last applicable heading. Special rules apply to cases and containers, classifying them with their contents unless they define the whole's character. Sub-headings are determined similarly, and tariff provisions are organized into sections and chapters for clarity. Duty rates are percentage-based on the goods' value.
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