Applying the General Rules of Interpretation (GIR), the authority determined the Back Glass Subassembly’s classification ...

It is broken down by headings, subheadings ... and the company could not alter the classification and applicable duty rate. To ensure that tariff engineering is legitimate, importers should ...

These units currently pay ₹9.60 a unit while they should pay only ₹4.65 a unit under tariff classification III A (1). The Tamil Nadu Electricity Regulatory Commission (TNERC) said in September ...

The introduction of a subheading for unmanned aircraft in the Customs Tariff Rules 2022 further complicates the issue as it delineates specific criteria for classification but leaves room for ...