A number of steps are involved in the process of Tariff Classification of a particular product/goods. These include-
(i) Identifying the Goods
The first step is to identify the goods in their imported condition. It is basically an objective and informed appraisal of what are the distinguishing characteristics of the goods.
(ii) Identifying Relevant Chapter for the Goods
Once the goods have been identified, the process of tariff classification involves checking at various chapters of the First Schedule of the Customs Act, 1969, and identify the relevant chapter for this particular goods.