As regards goods which are less than 100 years old, they do not ...

Goods Under 100 Years Not Antiques; Classify Under Heading 97.05; Older Items Not in CTH 97.01-97.05 Go to CTH 97.06.

April 17, 2015

Case Laws Customs AT

As regards goods which are less than 100 years old, they do not qualify as antiques because of the age factor and therefore, they would more appropriately fall under heading 97.05. As regards goods of age more than 100 years, only goods which are not covered under CTH 97.01 to 97.05 merit classification under CTH 97.06 as is clear from the HSN Explanatory Notes. - AT

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As regards goods which are less than 100 years old, they do not ...

Goods Under 100 Years Not Antiques; Classify Under Heading 97.05; Older Items Not in CTH 97.01-97.05 Go to CTH 97.06.

April 17, 2015

Case Laws Customs AT

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