Circular No. 6/97-Cus.
dated 14/3/97
F.No. 527/1/97 CUS (TU)
Government of India
Ministry of Finance
Department of Revenue, (Tarii Unit), New Delhi
Subject: Report of the 18th Session of the Harmonised Systems Committee-Regarding
I am directed to say that in its 18th session the Harmonised Systems Committee of the World Customs Organisation had, inter alia, examined the classification of various articles. Important classification decision taken by the committee are enclosed at Annexure A1. One of the decision relates to amendment of explanatory note to Interpretative Rule 2 (a) of the General Interpretative Rules. It has been decided to delete the word “simple” from the explanatory note of this rule. A new para has also been added to this explanatory note. As per new explanatory note complexities of assembly method are not to be taken into account while applying this rule. A copy of the amended explanatory note is enclosed at Annexure B1.
2. The HS committee in its 17th and 18th Sessions had also finalised classification opinion in respect of articles specified in Annexure C1 & D1. A copy of the classification opinion also enclosed for ready reference.
3. It is requested that these decisions/ classification opinions may be circulated among the assessing officers for their information and necessary action.
