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HSN Code

This query is : Resolved 

05 July 2010 please tell me the meaning of HSN Code

05 July 2010 The commodities in the schedules are allotted with Code Numbers, which are developed
by the International Customs Organisation as Harmonised System of Nomenclature (HSN) and
adopted by the Customs Tariff Act, 1975. However, there are certain entries in the schedules for
which HSN Numbers are not given. Those commodities which are given with HSN Number
should be given the same meaning as given in the Customs Tariff Act, 1975. Those commodities,
which are not given with HSN Number, should be interpreted, as the case may be, in common
parlance or commercial parlance. While interpreting a commodity, if any inconsistency is
observed between the meaning of a commodity without HSN Number and the meaning of a
commodity with HSN Number, the commodity should be interpreted by including it in that entry
which is having the HSN Number.



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