https://www.taxtmi.com/manuals?id=215 Classification under the Central Excise Tariff requires determining the correct tariff heading and rate following HSN principles, applying Section and Chapter Notes first, then interpretative rules: include incomplete or mixed goods that retain the essential character (Rule 2), prefer the most specific description (Rule 3(a)), classify by the component giving the essential character (Rule 3(b)), fall back to the last-listed heading if needed (Rule 3(c)), or classify by analogy (Rule 4); special rules govern containers and packing (Rule 5) and subheading comparisons are confined to the same level (Rule 6). en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=215 Classification under the Central Excise Tariff requires determining the correct tariff heading and rate following HSN principles, applying Section and Chapter Notes first, then interpretative rules: include incomplete or mixed goods that retain the essential character (Rule 2), prefer the most specific description (Rule 3(a)), classify by the component giving the essential character (Rule 3(b)), fall back to the last-listed heading if needed (Rule 3(c)), or classify by analogy (Rule 4); special rules govern containers and packing (Rule 5) and subheading comparisons are confined to the same level (Rule 6). Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=215