Objective characteristics must support intended use

An importer relying on intended use must connect it to the product’s objective features. Relevant features may include design, composition, and function. The evidence must match the standard required by the tariff heading. A product’s possible or incidental use is not necessarily its principal use. The assessment should avoid reliance on unsupported subjective claims. Objective characteristics make the classification easier to verify. They also reduce uncertainty in the application of customs duties. The heading’s language remains the controlling legal standard. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19