Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Classification of goods - preparation of Whole Wheat parota and Malabar parota - even if the applicant’s argument of classification of impugned products under heading 1905 as well as the classification under heading 2106 are considered as two relevant headings, the heading 2106 occurs last in numerical order and hence the heading 2106 would be more appropriate and right classification by virtue of Rule 3(c).
Classification of goods - preparation of Whole Wheat parota and Malabar parota - even if the applicant’s argument of classification of impugned products under heading 1905 as well as the classification under heading 2106 are considered as two relevant headings, the heading 2106 occurs last in numerical order and hence the heading 2106 would be more appropriate and right classification by virtue of Rule 3(c).
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