Which of the following is not a part of Rule 3 of "Rules of Interpretation" of the First Schedule to Customs Tariff Act?

CS Executive · Tax Laws · PYQS · December 2022
Which of the following is not a part of Rule 3 of "Rules of Interpretation" of the First Schedule to Customs Tariff Act?
(A) Akin Rule
(B) Specific over General
(C) Essential character principle
(D) Latter the better

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Customs Act, 1962

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