Customs Classification

Sequential application of classification rules
Primacy of tariff headings and statutory notes
Role of HSN explanatory notes
Common parlance and trade parlance
Classification is based on goods as imported
When intended use may be considered
Objective characteristics must support intended use
Principal use under the agricultural machinery heading
Meaning and scope of machinery
A structure does not automatically become a machine part
Composite machines and functional units
Evidence required for trade identity and exclusive purpose
Classification of the aluminium shelving in this case

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