Classification is based on goods as imported

The taxable event for customs duty occurs at importation. The condition of the goods at the time of import is therefore material. Classification ordinarily follows the objective condition of the goods as imported. Later assembly or installation does not by itself change their identity at import. The importer’s subsequent activities cannot alone determine the tariff heading. The classification inquiry must remain tied to the imported article. This approach supports certainty and verifiable customs treatment. Any relevant use requirement must be assessed within the tariff wording. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19