Page 55 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

CLASSIFICATION
Q-182: Match the following to the following item description with proper Customs Tariff Heading
(i) SUN ROOF FOR MOTOR VEHICLE - (a) 87089100
(ii) GEAR ASSEMBLY PART OF CAR - (b) 87082100
(iii) FAN FOR RADIATOR - (c) 87083000

(iv) CYLINDER ASSEMBLY FOR BRAKES - (d) 87084000
(v) SEAT BELT FOR AUTOMOBILES - (e) 87089900
A-182: i - e ii - d iii - a iv - c v – b
Q-183: The exemption and benefits are extended based on the classification of goods under
(i) All imported goods
(ii) Specified goods

(iii) The Value of SKD imported goods
(iv) None of the above
A-183: ii - Specified goods
Q-184: In cases of disputes on classification headings of the tariff are to be interpreted in the light of
(i) Section notes

(ii) Chapter notes
(iii) Both i & ii
(iv) None of the above
A-184: iii - Both i & ii
Q-185: The goods which can be classified by application of Rule 3(a) of the General Rules for
Interpretation of Import Tariff (GIR) will be
(i) Most specific description
(ii) Essential character
(iii) Mixtures and composite goods
(iv) None of the above

A-185: i - Most specific description
Q-186: The incorrect classification could lead to a
(i) Finding of non-compliance
(ii) Resulting in penalty
(iii) Delay in shipment clearance

(iv) All of the above
A-186: iv - All of the above
Q-187: Which one of the conditions to be complied on parts and accessories of the vehicles for
classifiable under heading of Section XVII of the HSN as per explanatory notes?
(i) Parts and accessories must not be excluded by the terms of Note 2 to Section XVII
(ii) Parts and accessories be suitable for use solely or principally with the articles of
Chapters 86 to 88
(iii) Parts and accessories must not be more specifically included elsewhere in the
Nomenclature.

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