https://www.taxtmi.com/article/detailed?id=6622 Classification under the Customs Act determines duty rates and entitlement to exemptions; HSN headings, chapter and section notes must be read with tariff entries to identify the correct heading. Interpretative Rules 1-4 serve as supplementary aids only when entries and notes are inconclusive. Misclassification affects duty liability and eligibility for notifications; commercial identity and common parlance tests, functional composition of goods, and admissible expert evidence are central to resolving classification disputes. en-us Sat, 09 Jan 2016 17:06:35 +0530 Sat, 09 Jan 2016 17:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6622 Classification under the Customs Act determines duty rates and entitlement to exemptions; HSN headings, chapter and section notes must be read with tariff entries to identify the correct heading. Interpretative Rules 1-4 serve as supplementary aids only when entries and notes are inconclusive. Misclassification affects duty liability and eligibility for notifications; commercial identity and common parlance tests, functional composition of goods, and admissible expert evidence are central to resolving classification disputes. Articles Customs - Import - Export - SEZ Sat, 09 Jan 2016 17:06:35 +0530 https://www.taxtmi.com/article/detailed?id=6622