| Date: |
14-03-1997
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| Notification No: |
Customs Circular No 6/1997
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding report of the 18th session of the Harmonised Systems Committee
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Regarding report of the 18th session of the Harmonised Systems Committee
Circular No. 6 dated 14th March 1997
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 decisions taken by the committee are enclosed
at Annexure A. One of the decisions 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 B.
2.
The HS committee in its 17th and 18th Sessions had also finalised
classification opinion in respect of articles specified in Annexure
C & D. 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.
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