Works of art classification under customs tariff guides treatment of collectors' pieces and antiques in dedicated chapters. Section XXI of the First Schedule to the Customs Tariff addresses the customs classification and treatment of works of art, collectors' pieces and antiques within the schedule's dedicated chapters, identifying the subject-matter scope and indicating that specific tariff provisions and headings apply to items so characterised for customs purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Works of art classification under customs tariff guides treatment of collectors' pieces and antiques in dedicated chapters.
Section XXI of the First Schedule to the Customs Tariff addresses the customs classification and treatment of works of art, collectors' pieces and antiques within the schedule's dedicated chapters, identifying the subject-matter scope and indicating that specific tariff provisions and headings apply to items so characterised for customs purposes.
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