Classification of goods determines tariff liability under the Customs Tariff Act using the Harmonized System framework. Determination of Classification of Goods is required to assess customs duty, including nil assessments; goods must be allocated to headings in the Schedules to the Customs Tariff Act, 1975. The First Schedule applies the Harmonized System nomenclature as the Indian Customs Tariff for imports, while the Second Schedule lists goods chargeable to export duty, so correct classification establishes whether import or export duty provisions apply.