RULE 1: GENERAL RULE OF CLASSIFICATION:

The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the subsequent rules [i.e. rule 2 to 6].

Example

Heading of Chapter 84 refers to nuclear reactors, machinery etc. but even a hand pump falls under chapter 84.
ANALYSIS: The above rule lays down the following propositions: –

(a) The titles of sections, chapters and sub-chapters do not have any legal force.

(b) Terms of headings read with relative section and chapter notes are legally relevant for the purpose of classification.

(c) The rules of interpretation need not be resorted to when classification is possible on the basis of description in heading, sub-heading, chapter notes and section notes.

(d) Notes of one chapter or section cannot be applied for interpreting entries in other chapters or sections.

Classification has to be determined according to the terms of the headings read with the relevant Chapter Notes and Rules of Interpretation [Subhash Photographics v. U.O.I. 1992 (62) ELT 270 (Bom.)].