When the goods consist of more than one material or substance, then the heading which provides the most specific description shall be preferred to headings providing a mere general description. It is the application of r
CS Executive · Tax Laws · PYQS · June 2022
When the goods consist of more than one material or substance, then the heading which provides the most specific description shall be preferred to headings providing a mere general description. It is the application of rule:
Answer & Explanation:
Correct Answer: Option (B)
Official answer key: (B).
Topics: Customs Act
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