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of <h1>Understanding Goods Classification Under Customs Tariff Act: Harmonized System, Interpretation Rules, and Tariff Rates Explained</h1> The classification of goods for import and export under the Customs Tariff Act, 1975 is detailed in the Customs Manual. Goods are categorized according to the Harmonized System (HS) developed by the World Customs Organization, with India using an 8-digit classification for specificity. The classification process involves a structured methodology using General Rules for Interpretation, which prioritize statutory definitions and common parlance. Tariff rates are determined based on this classification, with adjustments made through circulars and conferences for uniformity. The Directorate General of Foreign Trade governs the permissibility of goods through a ten-digit coding system for precise control.
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