How do I interpret HSN Explanatory Notes for Indian customs?

CBIC Disputes on HS Code: International trade inherently relies on accurate product classification. Indeed, every imported or exported good receives a specific Harmonized System (HS) Code. This globally recognized code determines customs duties, trade policies, and statistical data. However, disputes frequently arise. The Central Board of Indirect Taxes and Customs (CBIC) might challenge an importer’s […]