Sequential application of classification rules

Customs classification must follow the General Rules of Interpretation (GRIs). The rules are a mandatory legal framework, not optional alternatives. GRI 1 is the starting point for the classification exercise. It gives priority to the wording of tariff headings and relevant notes. GRI 2 applies where goods are incomplete, unfinished, unassembled, or mixed. GRI 3 is reached only if earlier rules leave competing headings. GRI 4 is a last resort when the earlier rules identify no suitable heading. Courts and tribunals must apply the rules in their prescribed sequence. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19