Every product has a specific classification code, otherwise known as a commodity code. In yet another cases, a wrong classification of goods in a heading might lead to demand of higher duty with its attendant consequences, viz. The Commissioner (Appeals) upheld the classification of the Revenue. Classification of goods under Customs Act is essential to decide the rate of duty. It is also used to apply non-tariff measures. In these circumstances the Tribunal found no reason to interfere with the concurrent findings of the lower authorities. The Tribunal remanded the matter to the original authority. The Tribunal analyzed the Heading 3307. Structure of the Harmonised System (HS) The HS comprises 21 Sections covering 97 Chapters. The Revenue classified the goods under Heading 8472 90 30 denying the exemption. Contact us || Whether  at all the classification has been done correctly accordingly to the proper rules of classification; Whether the benefit of any exemption from duty partial or complete, is available appropriate to the relevant classification. The Tribunal held that the goods are rightly classifiable under Heading 2709. Tariff (Duty Rates) System for Commercial Goods The harmonized classification schedule annexed in the Customs Tariff Law sets out both the classification and the corresponding Customs duty rate (called the General Rate) of particular products. The Tribunal held that the said components are also devices in their own right, individually and in combination, and as liquid crystal panel is one of the components, impugned goods are covered under term ‘LCDs’. This office considers each sticker assortment to be a set for tariff classification purposes, with the essential character imparted by the stickers that are classifiable in subheading 4911.99.8000, HTSUS. Such being the case the item cannot be taken to Heading 8443 for Printing Machinery used by printing by means of the printing type, blocks, plates, cylinders and other printing components of Heading 8442. 21/2002-Cus, dated 01.03.2002. By no stretch of imagination the Air freshener can fall under 3307.90. ukimports. The classification of imported / exported manufactured goods serves the purpose of determining the rate of duty / tax imposed on the goods as enforced in the Customs Duty Order. The substantive relate to the following:-. XVI of Customs Tariff Schedule, relied on by Revenue covered only goods under Chapters 84 and 85 and not applicable to Chapter 90 as per Note (1)(m) of Sec. Home || The High Court further held that when several questions of fact as well as law would arise i.e., classification between steam and bituminous coal, properties of coal imposed by petitioner etc., which cannot be judged without adjudication by departmental authorities. Please note our classification rulings are only applicable for use within Singapore. It is settled proposition of law that chemical examiner can give opinion 9on chemical nature of goods tested and not on classification of goods. The goods imported include components comprising driver, circuit, backlight, unit and inverter etc., which according to the Revenue are parts of LCD TVs covered under Heading 8529. Members || The Indian classification of the Customs Duty is based on the Harmonized Commodity Description (HS) and Coding system. In NY N311153, Customs and Border Protection (CBP) discussed the classification of disposable nonwoven face masks from China. The Tribunal found that Procash 1500Xe not only dispense cash but also perform the other bank transactions like balance enquiry, cheque book request, statement request, pin change, fund transfer, mini statement etc., but not having the facility of the cash/cheque deposit. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster Most goods are classified based on the nature of the goods, though some classifications are based on use. They also relate to the nature of the packaging for the goods involved. Application for Customs Ruling on Classification of Goods. We have a range of information and resources that will assist you to classify your goods. Further Tariff item 84716026 specifically covers Laser Jet Printer. Classification of goods has an important bearing on a number of other connected questions of both substantive and procedural consequences. In ‘Bharat Bijlee Limited V. Commissioner of Customs (Import), Mumbai’ – 2014 (3) TMI 798 - CESTAT MUMBAI (LB) the classification of goods under Heading 98.01 of Customs Tariff Act, 1975 facilitates assessment, false clearance of goods by customs and is used at times to boost industrialization of a particular sector, when the classification of goods under 98.01 of Customs Tariff when based upon false declaration, goods are liable to confiscation and importer is liable to fine and penalty. The face mask has five layers of … Classification is not just used to determine the customs duty rate for a specific subheading. CUSTOMS TARIFF R.13 1 INTRODUCTION GENERAL The Combined Australian Customs Tariff Nomenclature and Statistical Classification incorporates the Customs Tariff Act 1995 (Act No. CustomsLink offers a full tariff classification service for companies importing or exporting goods. 21/2002. INTRODUCTION. 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