Eight digit classification system :

With effect from 28.02.2005, the excisable goods are classified by using 8-digit system. Description with eight digits is termed as “tariff item‟. A tariff item under eight digit system would be interpreted as follows:-

First two digits: refer to the Chapter Number of the Tariff

Next two digits: refer to heading of the goods in that Chapter

Next two digits: indicate Chapter sub-heading

Last two digits: refer to the Chapter sub-sub-heading