https://www.taxtmi.com/circulars?id=884 HSN 1996 reclassification effective 1 January 1996 reallocates items across chapters/headings. Three consequential exemption notifications were issued to maintain existing effective basic customs duty rates despite classification changes, and customs officers are instructed not to alter duty in assessment on the basis of reclassification alone. Three items-dairy spreads, certain frozen roots and tubers, and oaknut/chestnut extracts-will attract reduced duties or preferential rates on reclassification where specified preferential territories apply. Any unforeseen changes in effective duty must be reported immediately to the Board for remedial action. en-us Fri, 29 Dec 1995 00:00:00 +0530 Tue, 22 Jul 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=884 HSN 1996 reclassification effective 1 January 1996 reallocates items across chapters/headings. Three consequential exemption notifications were issued to maintain existing effective basic customs duty rates despite classification changes, and customs officers are instructed not to alter duty in assessment on the basis of reclassification alone. Three items-dairy spreads, certain frozen roots and tubers, and oaknut/chestnut extracts-will attract reduced duties or preferential rates on reclassification where specified preferential territories apply. Any unforeseen changes in effective duty must be reported immediately to the Board for remedial action. Circulars Customs Fri, 29 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=884