Export Goods Classification Error: Misalignment with HSN Due to Incorrect Assumptions, Violating Legal Standards.

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....Classification of exported goods - It is well known that classification depends on various factors including description, and not description per se. Assuming that the description is the only criterion, then the same should sync with the HSN. It is well settled that the core element of determinative factor has to be gone into which is the first and essential step. Whereas, the classification appears to have been made on incorrect assumptions, which is not as per law. - AT....