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        Customs

        Classification guidance applies GIR principles and HSN...

        Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.

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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.
                                Classification guidance applies GIR principles and HSN Explanatory Notes to determine tariff headings for internally or externally threaded pipe fittings. The note instructs preference for specific tariff entries over residuary entries, applying the General Rules of Interpretation to identify 'elbows, bends, sleeves, tees and crosses' as included shapes. Operatively, such fittings are classifiable by material under the Customs Tariff: stainless steel under HS 73072200, copper under HS 74121000, brass under HS 74122019, and bronze under HS 74122090, with thread type (internal/external) and tapered self-sealing design treated as characteristic features.
                                Note: It is a system-generated summary and is for quick reference only.
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