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        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.

        <h1>Product classification under ITC(HS) clarifications guide lists codes and applicability for customs and licensing authorities.</h1> DGFT circular furnishes administrative guidance matching specific products to Exim/HS codes under the ITC(HS) 1997-2002 schedule and includes conditional remarks requiring customs or licensing authorities to adjudge classification based on technical characteristics, composition, end use, or product presentation for certain entries; issued for uniform application by licensing, customs, EPCs, commodity boards, and trade bodies.

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