Primacy of tariff headings and statutory notes

The legal classification of goods begins with the terms of the relevant heading. Relevant Section Notes and Chapter Notes must also be examined. Section and chapter titles are provided for convenient reference. They do not replace the legally operative heading terms and notes. The tariff wording must be interpreted as it stands. Words cannot be added to or omitted from a tariff heading. A general description cannot override a specific statutory exclusion. The statutory scheme must be read as a whole. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19