EOU/EHTP/STP/BTP
CUSTOMS VALUATION (DETERMINATION OF VALUE OF IMPORTED GOODS) RULES, 2007
: CUSTOMS VALUATION (DETERMINATION OF VALUE OF EXPORT GOODS) RULES, 2007 1104 : CUSTOMS (IMPORT OF GOODS AT CONCESSIONAL RATE OF DUTY OR FOR SPECIFIED END USE) RULES, 2022 1107
GOODS IMPORTED (CONDITIONS OF TRANSHIPMENT) REGULATIONS, 1995
CUSTOMS BROKERS LICENSING REGULATIONS, 2018
: RE-EXPORT OF IMPORTED GOODS (DRAWBACK OF CUSTOMS DUTIES) RULES, 1995 1132
(NO.
BAGGAGE (TRANSIT TO CUSTOMS STATIONS) REGULATIONS, 1967
: LEVY OF FEES (CUSTOMS DOCUMENTS) REGULATIONS, 1970 1161
: INTELLECTUAL PROPERTY RIGHTS (IMPORTED GOODS) ENFORCEMENT RULES, 2007 1163
: HANDLING OF CARGO IN CUSTOMS AREAS REGULATIONS, 2009 1169
: WAREHOUSE (CUSTODY AND HANDLING OF GOODS) REGULATIONS, 2016 1176
: EXPORTS BY POST REGULATIONS, 2018 1180
: CUSTOMS (FINALISATION OF PROVISIONAL ASSESSMENT) REGULATIONS, 2018 1181
: POSTAL IMPORTS REGULATIONS, 2025 1184
: CUSTOMS (APPEALS) RULES, 1982 1188
: CUSTOMS AND CENTRAL EXCISE DUTIES DRAWBACK RULES, 2017 1193
CLASSIFICATION OF GOODS
3.1 Customs Tariff Act (CTA)
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 classificationUOI Bharat Forge
Customs Tariff Act is used for GST -
Linking of Tariff Act and Main Act - vide
3.1-1 Background of the Tariff
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 of CBIC’s Customs Manual, 2023.
3.1-2 Tariff contains schedules
3.1-3 Sections, Chapters and headings in Tariff
Methodology of classification of goods
Chapter 4 Para 2.1 of CBI&C’s Customs Manual, 2023.
Sections in Customs Tariff
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.
Moneeto Plasti-Fab P Ltd. CCE
Eight Digit classification
3.1-4 Coding of dashes
Schenectady Herdillia Ltd CCE hypothetical
Ready Made Garments
3.1-5 Searching HSN Code on CBI&C website
3.1-6 Import Policy aligned with Customs Tariff and HSN
3.2 Overview of Customs Tariff
Special provisions in Customs Tariff
Columns in CTA - -
Preferential Area Rates -
Power to Central Government to amend schedule of Customs Tariff
3.2-1 Standard unit of quantity -
Standard unit compulsory in case of customs, but can be waived
3.3
Rules for Interpretation of Tariff
Wood Polymers Ltd.
(4)(5)
DCL Polyester CCE
Rules if classification as per tariff and chapter/section notes not possible -
Track Parts Corporation CC L M Van Moppes Diamond Tools India Ltd. CC
Hindustan Gas CC Netlon India CCE
CCE Simplex Mills Co. Ltd.
Salora International Ltd. CCE
Monita Containers CCE
International Auto Suppliers CC, BombayCCE Crescent Metal CCE HPL Chemicals
Bharat Bijlee Ltd. CCE
Classification of coconut oil packed in small bottles, whether edible oil or hair oil – -
Madhan Agro Industries
3.3-1 Relevance of rules in interpretation of other rules, notifications -
Steel Authority of India Ltd. CCE
Gujarat State Fertilizers Co. CCE
Sangameshwar Coffee Estates CC
Kirloskar Brothers CCE CC Maestro Motors Ltd.
-
Eagle Flask Industries (P.) Ltd. CCE Western Refrigeration (P.) Ltd. CC
CCE Bharat Metal Industries Winter Misra Diamond CCE
Eskeyef CCE
Pravinchandra
D Bros CCNew Holland Tractors CCE
CCE Mewar Bartan Nirman
Adarsh Ice CCE
Bhilwara Spinners CCE Reflect Optics CC
Bharat Metal Industries
Not to be used for interpreting import policy S S Appliances CCE * Chan Tronix CC
3.3-2 Steps in classification of a product
CCE
trade parlance
essential characteristics
essential character
3.4 Application of GIR in Tariff
Rules to be applied sequentially
Para 2.6 of CBI&C’s Customs Manual, 2023
Titles are for reference -
Rule 1
Chapter 4
Section Notes and Chapter Notes have overriding effect - -
very rightly
Saurashtra Chemicals, Porbunder CC
Tractors and Farm Equipments Ltd. CC
Track Parts Corporation CC
Calcutta Steel Industries CCE
Fenner (India) Ltd. CCE
CC Sanghvi Swiss Refills P Ltd.
Kesharbhai Electronics CCE -
If the description read with section or chapter notes is not enough to correctly classify the goods, following further rules have been provided :
3.4-1 Classification of Incomplete or un-assembled Goods
Rule 2(a)
