https://www.taxtmi.com/article/detailed?id=16534 Expert opinion in GST and Customs classification disputes is relevant and persuasive, but it is not conclusive proof and cannot override statutory interpretation. Final classification must be determined by tariff headings, section notes, chapter notes, General Rules for Interpretation, HSN Explanatory Notes, judicial precedents, functional characteristics, and commercial identity of the product. Expert assistance is valuable for explaining specialised technical issues, but legal classification remains a question of statutory interpretation. Its value lies in supporting a legally sustainable classification position. en-us Sat, 30 May 2026 08:32:07 +0530 Sat, 30 May 2026 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16534 Expert opinion in GST and Customs classification disputes is relevant and persuasive, but it is not conclusive proof and cannot override statutory interpretation. Final classification must be determined by tariff headings, section notes, chapter notes, General Rules for Interpretation, HSN Explanatory Notes, judicial precedents, functional characteristics, and commercial identity of the product. Expert assistance is valuable for explaining specialised technical issues, but legal classification remains a question of statutory interpretation. Its value lies in supporting a legally sustainable classification position. Articles Goods and Services Tax - GST Sat, 30 May 2026 08:32:07 +0530 https://www.taxtmi.com/article/detailed?id=16534