https://www.taxtmi.com/acts?id=1993 Classification of goods under the First Schedule to the Customs Tariff Act is governed by interpretive rules based on heading terms, relevant section and chapter notes, and the principles applicable to incomplete, unfinished, mixed, composite, and set goods. Where goods are classifiable under multiple headings, the schedule applies a hierarchy of most specific description, essential character, and last numerical order; goods not otherwise classifiable are placed under the heading to which they are most akin. Special rules cover containers, packing materials, sub-heading classification, explanatory notes, and tariff abbreviations. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 29 Jun 2026 17:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1993 Classification of goods under the First Schedule to the Customs Tariff Act is governed by interpretive rules based on heading terms, relevant section and chapter notes, and the principles applicable to incomplete, unfinished, mixed, composite, and set goods. Where goods are classifiable under multiple headings, the schedule applies a hierarchy of most specific description, essential character, and last numerical order; goods not otherwise classifiable are placed under the heading to which they are most akin. Special rules cover containers, packing materials, sub-heading classification, explanatory notes, and tariff abbreviations. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1993