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Interpretative Rules of Classification

There are 6 rules for interpretation in CETA, these would be studied in final level in detail

These rules are similar to rules in HSN

 

What is Trade Parlance Theory

Trade Parlance means Normal trade name in market

If a product is not adequately classified as per CETA, then it should be classified as per popular meaning attached to it

However when tariff heading itself uses highly scientific or technical terms, then is should be classified in scientific or technical sense.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.