https://www.taxtmi.com/manuals?id=776 Classification assigns imported and exported goods to specific headings and subheadings of the Customs Tariff-based on the Harmonized System extended to eight digit tariff items in India-by applying Section and Chapter Notes, Subheading and Supplementary Notes and the sequential General Rules for Interpretation. WCO Explanatory Notes and committee opinions guide interpretation; technical tests and prescribed definitions apply where the Tariff requires technical sense, while trade meaning governs ordinary cases. The Tariff Schedule sets the Tariff Rate of Duty, with special provisions for concessional, exempt or scheme specific classification and administrative uniformity ensured by Tariff Advices and advance rulings. en-us Mon, 17 Feb 2014 11:33:00 +0530 Mon, 17 Feb 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=776 Classification assigns imported and exported goods to specific headings and subheadings of the Customs Tariff-based on the Harmonized System extended to eight digit tariff items in India-by applying Section and Chapter Notes, Subheading and Supplementary Notes and the sequential General Rules for Interpretation. WCO Explanatory Notes and committee opinions guide interpretation; technical tests and prescribed definitions apply where the Tariff requires technical sense, while trade meaning governs ordinary cases. The Tariff Schedule sets the Tariff Rate of Duty, with special provisions for concessional, exempt or scheme specific classification and administrative uniformity ensured by Tariff Advices and advance rulings. Manuals Customs Mon, 17 Feb 2014 11:33:00 +0530 https://www.taxtmi.com/manuals?id=776