Arms and ammunition classification under Customs Tariff governs customs treatment of weapons, parts, and accessories. Section XIX of the Customs Tariff First Schedule concerns arms and ammunition and their parts and accessories, consolidated in Chapter 93 as the distinct tariff category for classification and administration of weapons, munitions and associated components.
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Provisions expressly mentioned in the judgment/order text.
Arms and ammunition classification under Customs Tariff governs customs treatment of weapons, parts, and accessories.
Section XIX of the Customs Tariff First Schedule concerns arms and ammunition and their parts and accessories, consolidated in Chapter 93 as the distinct tariff category for classification and administration of weapons, munitions and associated components.
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