https://www.taxtmi.com/caselaws?id=31628 The Supreme Court upheld the classification of the 'Tipper-Gold Tipped' brand under CSH-2403.11 as "other than Filter Cigarettes," emphasizing the product's basic character, function, and use. Despite evidence presented by the respondent, including expert testimony and chemical analysis, the Court found no merit in the civil appeal and dismissed it without costs. The Court clarified that the Rules of Interpretation of the tariff apply only when classification is unclear, highlighting the significance of the product's characteristics in determining classification under the Customs Tariff Act. en-us Wed, 03 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31628 The Supreme Court upheld the classification of the 'Tipper-Gold Tipped' brand under CSH-2403.11 as "other than Filter Cigarettes," emphasizing the product's basic character, function, and use. Despite evidence presented by the respondent, including expert testimony and chemical analysis, the Court found no merit in the civil appeal and dismissed it without costs. The Court clarified that the Rules of Interpretation of the tariff apply only when classification is unclear, highlighting the significance of the product's characteristics in determining classification under the Customs Tariff Act. Case-Laws Customs Wed, 03 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31628