Classification of Imported & Export Goods | Part I -Customs | CA Final | From Scratch | Module based скачать в хорошем качестве

Classification of Imported & Export Goods | Part I -Customs | CA Final | From Scratch | Module based

Classification of imported and export goods is the foundation of Customs Law in CA Final Indirect Taxation. In Part I, we start from scratch and cover: Meaning & importance of Classification under Customs Structure of Customs Tariff – Sections, Chapters, Headings & Sub-headings Concept of HSN (Harmonised System of Nomenclature) General Rules for Interpretation (GRI) – Rule 1 to 4: Rule 1 – Classification based on heading terms & Section/Chapter Notes Rule 2(a) – Incomplete, unfinished & unassembled goods Rule 2(b) – Mixtures, composite goods & combinations Rule 3 – Classification when goods fall under multiple headings Rule 4 – Goods most akin in nature This lecture is 100% CA Final exam-oriented, aligned with the latest ICAI module, and useful for Jan 2026 & May 2026 attempts. Practical classification approach for exams 👉 Ideal for CA Final | CMA | IDT students #cafinal #education #gst #getsettriumph #gstwithamrita #cainter #gstseries #exam #classifications #import #export #rules #goods #customs #classification #idt #caexams #jan26 #may26