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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Classification of Hard Disk Drives - The design of the Schedule ...

Case Laws     Customs

November 11, 2022

Classification of Hard Disk Drives - The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the ninety eight chapters making it evident that certainty of fitment is one of the characteristics of classification for smooth operation of international trade - the settled classification may be unsettled only by argument of inapplicability owing to distinguishable nature of the product. Such argument has not been put forth in the contentions of Learned Authorized Representative. - AT

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