https://www.taxtmi.com/acts?id=1993 Classification for the First Schedule is governed by headings and Section/Chapter Notes; references to articles include incomplete or unassembled forms retaining the essential character, and references to materials include mixtures and partly composed goods. Where goods fall under multiple headings, prefer the most specific heading; if unresolved, classify by the material/component giving essential character; if still unresolved, use the heading last in numerical order. Special rules treat fitted containers, packing presented with goods, sub heading comparability, percentage duty basis, and definitions of heading, sub heading and tariff item. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Feb 2026 16:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1993 Classification for the First Schedule is governed by headings and Section/Chapter Notes; references to articles include incomplete or unassembled forms retaining the essential character, and references to materials include mixtures and partly composed goods. Where goods fall under multiple headings, prefer the most specific heading; if unresolved, classify by the material/component giving essential character; if still unresolved, use the heading last in numerical order. Special rules treat fitted containers, packing presented with goods, sub heading comparability, percentage duty basis, and definitions of heading, sub heading and tariff item. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1993