https://www.taxtmi.com/circulars?id=1647 The Department clarifies that goods must be classified in the form presented and that Rule 2(a) of the General Rules of Interpretation may be used for tariff classification but not for the sole purpose of denying or allowing benefit of an exemption notification unless the notification is explicitly based on classification under a particular heading; pending assessments should be finalized accordingly. en-us Mon, 03 Oct 2005 00:00:00 +0530 Sat, 28 Feb 2009 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1647 The Department clarifies that goods must be classified in the form presented and that Rule 2(a) of the General Rules of Interpretation may be used for tariff classification but not for the sole purpose of denying or allowing benefit of an exemption notification unless the notification is explicitly based on classification under a particular heading; pending assessments should be finalized accordingly. Circulars Customs Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1647