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    Customs Classification Conflicts in case of import of goods: A Case Study
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    Case LawsCustoms
    Customs Classification Conflicts in case of import of goods: A Case Study
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    Customs classification: textual interpretation of HS Code governs classification, prioritising objective product characteristics in disputes.
    The Tribunal applied the General Rules for the Interpretation of the HS Code, chapter notes, textual descriptions and precedent, prioritizing the literal text of headings and the product's objective characteristics over intended use or industry norms to determine the correct tariff classification.

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