Interpretative Rules to First Schedule of the Central Excise Tariff :

The First Schedule to the Central Excise Tariff Act, 1985, contains a set of six general rules for the interpretation of the Tariff items. By and large, these rules for interpretation are identical to those contained in the HSN.

Before resorting to interpretative rules, nature, description, purpose and usage of the goods must be considered: It was held that classification of goods under particular heading depends upon description, purpose and use of the goods. Therefore, before resorting to interpretative rules, one has to look at the nature, description, purpose and usage of the goods.

[CCE v. K.W.H. Heliplastics Ltd. 1998 (97) ELT 385 (S.C.)]