When intended use may be considered

Use or adaptation matters only where a heading refers to it expressly or inherently. The wording and statutory context of the particular heading govern the inquiry. Actual use after import is generally not the test for classification. Intended use may be considered when the tariff permits that consideration. The intended use must be discernible from objective features and properties. Design, function, and composition may help reveal intended use. A subjective statement of purpose is not enough by itself. Actual use is relevant only in rare cases supported by strong statutory indication. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19