State the legal position under the Customs Act, 1962 in respect of the following: Akin principle.

Goods which cannot be classified in accordance with Rules 1, 2 or 3 of interpretation rules under the Customs Tariff Act, 1975, shall be classified under the heading which includes goods that are the most "akin or similar". For example anti-glare films used for car windows if not classified separately, it could be classified under "builders' ware of plastic", as that's the closest it fit into [Rule 4 of interpretation rules under the Customs Tariff Act, 1975].