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of <h1>Understanding Goods Classification Under Customs Tariff Act 1975: Harmonized System and General Rules for Interpretation</h1> The classification of goods for import and export is governed by the Customs Tariff Act, 1975, which uses the Harmonized System (HS) developed by the World Customs Organization. The Indian Customs Tariff is structured into 21 sections and 98 chapters, with goods categorized from raw materials to finished products. Classification is determined through a set of six General Rules for Interpretation (GIR), which prioritize statutory definitions and HS Explanatory Notes. The classification impacts duty rates, and the Directorate General of Foreign Trade (DGFT) oversees import and export regulations using a ten-digit coding system for precision.
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