General rules for the interpretation of this Schedule

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....material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) mixtures, composite goods consisting of different materials or made up of differe....

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....rticle or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". Where the description of an article or group of articles is preceded by "---" or "----", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "--". ^2['Where the description of an article or group of articles is preceded by "- - - - ", 'in addition to being a sub-classification of "-" or "- - ", the said article or group of articles may also be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "- - -".';] 2. The abbreviation "%" in any column of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column. 3. In any entry, if no rate of duty is shown in column (5), the rate shown ....

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....ton(s) mPa Millipascal(s) mT Metric tonne MW Megawatt(s) N Newton(s) N/m Newton(s) per metre No. Number o- Ortho p- Para pa Number of pairs RAD Radiation absorbed dose Rs. Rupees sq. Square SWG Standard wire gauge t Tonne(s) Tu Thousand in number u Number US$ US Dollar UV Ultra-violet V Volt(s) vol. Volume W Watt(s) % Percent x° X degree(s) 1000 kWh 1000 kilowatt hours]]     *********** NOTES:- 1. Substituted vide Custom Tariff (Amendment) Act, 2003 dated 27-03-2003 w.e.f. 01-02-2003 before it was read as, "THE FIRST SCHEDULE-IMPORT TARIFF (See section 2) Rules for the interpretation of this Schedule 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require, according to the provisions hereinafter contained. The classification of goods within a Heading shall be determined by ....

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.... shall be applicable." 2. Inserted vide Section 135 of the Finance Act, 2023 dated 31-03-2023 w.e.f. 01-05-2023 3. Substituted vide Section 135 of the Finance Act, 2023 dated 31-03-2023 w.e.f. 01-05-2023 before it was read as, "LIST OF ABBREVIATIONS USED Abbreviations For Amps................................ Ampere(s) Bq/g................................ Beequeral per gram cc................................ Cubic centimetre cg................................ Centigram(s) Ci/g................................ Curie per gram C.I.F................................. Cost, Insurance and Freight c/k................................ Carats (1 metric carat=2 x 10kg) cm................................ Centimetre(s) cm3................................ Cubic centimetre(s) dyne/Cm................................ Dyne per centimetre g................................ Gram(s) g/cm3................................ Gram per cubic centimetre gi F/S................................ Gram of fissile isotopes g/m2................................ Gram per square metre g.v.w.................................