Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is...

Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself resolves the classification dispute, also some other Rules of interpretation are examined to see if they would require a different view to be taken. - Applying Rule 3 (a), it is found that the disputed goods, being child part of spark plugs are a more specific description of part of electro-magnets. Further, applying Rule 3(c), t..... .....

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