Page 58 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(i) Liquor-filled chocolates are classified in Heading 1806 (Chocolate and other food
preparations containing cocoa)
(ii) A bed linen set comprising a woven bedspread, pillow-cases and bolsters put up in a
paperboard case and it is classified in Heading 6304.
Rule 3(c): When goods cannot be classified by reference to 3(a) or 3(b), they shall be
classified under the heading which occurs last in numerical order among those which equally
merit consideration.
Examples:
(i) A belt made of 50% leather and 50% textiles is classified in Heading 6217.
(ii) A machine tool for working stone as well as wood is classified in Heading 8465.

Rule 4: Goods which cannot be classified in accordance with the above rules shall be
classified under the heading appropriate to the goods to which they are most akin.

Rule 5(a) This rule specifies the articles like 'cases’ suitable for long term use, which are
presented with the articles like medical instruments, gun cases, necklace cases and similar
containers, specially shaped or fitted to contain a specific article or set of articles and shall
be classified with such articles of a kind normally sold therewith. This rule does not,
however, apply to containers which give the whole its essential character.

Rule 5(b): This rule is subject to Rule 5(a) and governs the classification of packing materials
and packing containers of a kind normally used for packing the goods to which they relate.
However, this provision is not binding when such packing material or packing containers are
clearly suitable for repetitive use.

Rule 6: This rule provides that the classification of any products to its appropriate sub-
heading may be done only when the product concerned has already been properly classified
to its appropriate 4 digit heading. For the purposes of this rule relative Section and Chapter
notes also apply, unless the context otherwise requires.

Q-191: Central Board of Indirect Taxes and Customs (CBIC) advices on classification of goods
A-191: CBIC issues Tariff Advices in the form of circulars to ensure uniformity in
classification of goods at an All India level. Such issues also get discussed and resolved in the
periodic Conferences of Chief Commissioners/Commissioners of Customs on Tariffs and
Allied Matters. An Advance Ruling Authority gives binding tariff advice to applicants.

Q-192: Import of medical equipment or analyzer will be classified under
(i) Customs Tariff Heading 9027
(ii) Customs Tariff Heading 9015
(iii) Customs Tariff Heading 9018
(iv) None of the above

A-192: i - Customs Tariff Heading 9027

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