Section 3CPrinciple for determination of tariff classification

In forceChapter II LEVY AND COLLECTION OF DUTY

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Not in the index: Schedule (1)

Chapter II LEVY AND COLLECTION OF DUTY

s. 3C

3C. Principle for determination of tariff classification [When for any reason, goods are, prima facie, classifiable under two or more headings of the First Schedule, the heading which provides the most specific description shall be preferred to headings providing a more general description.]

21. Section 3C was inserted by section 5 of the Finance Ordinance, 1984 (Ordinance No. XLII of 1984)

End of s. 3C. Not in the index for this Act: Schedule (1).

Read the contents: The Excises and Salt Act, 1944