CHAPTER
Classification of a product is to be done by consignor only
Steel Authority of India Ltd. CCE
Classification is responsibility of supplier, purchaser is not obliged to indicate classification -
UOI Bharat Forge
Hitachi Home and Life Solutions CC
- Chapter 4 Para 2.2 of CBIC’s Customs Manual, 2023.
- Chapter 4 Para 2.3 of CBIC’s Customs Manual, 2023
-
- Chapter 4 Para 2.4 of CBIC’s Customs Manual, 2023.
Chapter 4 Para 2.11
Manual, 2023. Methodology of classification of goods
Chapter 4 Para 2.1 of CBI&C’s Customs Manual, 2023.
Section divided in Chapters and chapters in sub-chapters
Chapter Notes
Headings and sub-headings within the Chapter -
Grouping of goods
Chapter 4
Para 2.1 of CBI&C’s Customs Manual, 2023.
Eight Digit classification in customs
trade parlance
essential character
essential characteristics
Rules to be applied sequentially
Chapter
4 Para 2.6 of CBI&C’ Customs Manual, 2023 -
Titles are for reference -
Rule 1 -
Section Notes and Chapter Notes have overriding effect -
If the description read with section or chapter notes is not enough to correctly classify the goods, following further rules have been provided :
Salora International Ltd. CCE
Functional test is test for ‘essential character’ - Shivaji Works Ltd. CCE
‘primary function’ is ‘essential characteristic’ a
Rule3
prima facie
CCE Simplex Mills Co. Ltd.
Specific Description preferable over general heading -
a Speedway Rubber
CCE Maharshi Ayurveda Corpn Ltd.
State of Karnataka Durga Projects Inc.
Rule3(a)
A Nagaraju Bros. State of AP
essential character b
CCE Jocil Ltd.
Pre-dominance cannot be merely on basis of weight or volume
Commissioner of Customs (Prev.) v. Anutham Exim (P.) Ltd.
Meaning of ‘set of articles’ - Distinction between laptop and desktop
CC Acer India P Ltd.
Tablet computer
CC Acer India P Ltd
i.e. latter the better
CCE Kitply Industries
Akin Goods - Last Rule of classification -
Rule5
except when the packing is for repetitive use
Print-O-Pack CCE
Electrosteel Castings CCE
CCE Insulation
Electricals
Service code is not SAC
IRC
Indo International Industries CST
CCE Vicco Laboratories
Grenfell
Ramavatar Budhaiprasad
Asstt. STO Dunlop India Ltd.
UOIPleasantime Products CCE CTT Kartos International
CCE Wockhardt Life Sciences
CCE Connaught Plaza Restaurant P Ltd.
Hindustan Lever Ltd.
CCE Uni Products India Ltd.
India Sales CC (Imports)
Natural and ordinary meaning to be considered
CC Gujarat Perstorp Electronics Ltd.
CCE
Hewlatt Packard
Department is also of view of trade parlance is relevant, unless tariff requires technical meaning -
Chapter 4 Paras
2.7 and 2.8 of CBI&C’s Customs Manual, 2023.
Indo International Industries CST, UP =
Star Paper Mills Ltd. CCE
Trade Parlance
CCE Cellulose Products of India Ltd.
CCE Krishna Carbon Paper Co. -
Hewlatt Packard India Sales CC (Imports)
Kerala State Electricity Board CC, Madras -
Limited use of ISI/BIS standards -
Indian Aluminium Cables Ltd.
Wetoco CCE
Ugar Sugar Works Ltd. CCE Veto Co.
CCE Wipro Ltd. CCE
Goodrich Farewell Exporters CC
e.g. CST Jaswant Singh Charan SinghWikipedia and google not an authentic source, but can be looked at for gathering information -
Ponds India CTT
Hewlatt Packard India Sales CC (Imports)
CCE Wood Craft Products Ltd.
Forms
CC Business
CC
O K Play (India) CCE
CC Gujarat Perstorp Electronics Ltd.
CCE Phil Corporation Ltd.
Hindustan Unilever CCE LML Ltd.
M P Agencies State of Kerala
Holostick India Ltd. CCE
Hewlatt Packard India Sales CC (Imports)
Explanatory Notes by World Customs Organisation-- Chapter 4 Para 2.4 of CBIC’s Customs Manual, 2023.
Carrier Aircon Ltd.
Dunlop India UOI
CCE Gopsons Papers Ltd.
CCE Mannampalakkal Rubber
Goodlass Nerolac Paints Ltd.
CCE Goyal MG Glasses CCE CCE
Unicon Connectors
Mukesh Kumar Aggarwal State of MP
Mysore Agro Service Centre State of Karnataka
End use to be considered if classification is related to function of goods -
Chemical and Fibres India UOI
DCL Polyester CCE
Godrej Soaps Ltd CC
Benny Petrochem CCE
Technical meaning prevails in certain cases Akbar Badruddin Jiwani CC
CCE Wockhardt Life Sciences
Provisions of Motor Vehicles Act do not determine classification Mahindra and Mahindra CCE
Hindustan Ferodo Ltd. CCE
Hewlatt Packard India Sales CC (Imports)
CCE Vicco Laboratories
UOI Garware Nylons Ltd.
Polyglass Acrylic Mfg Co CC HPL
Chemicals CCE Ponds India CTT
Voltas Ltd. State of Gujarat
CCE Hindustan Lever Ltd.
