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Customs - Highlights / Catch Notes

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Classification of import of goods - Brush Cutters - The tribunal ...

Case Laws     Customs

March 4, 2024

Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they fall under the category of hand tools with self-contained motors, as per the relevant Tariff Entries and explanatory notes under CTH 8432/8433 and 8467. The use of the product for agricultural purposes does not determine its appropriate classification.

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