Rule 4 – Akin Rule :
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Analysis: This rule is popularly referred to as Akin rule. This rule specifies that if the goods cannot be classified in accordance with the earlier rules, they shall be classified under the heading in which the most akin goods are classified.
| Example
Product: Plastic films used to filter or remove the glare of the sun light, pasted on car glass windows, window panes etc. Classification: These goods do not find a specific entry in the tariff schedule. However, heading 3925 30 00 covers Builder‟s wares of plastic not elsewhere specified – shutters, blinds (including Venetian blinds). Even though the product in question is not a builders ware, they are most akin to plastic blinds and hence it can be classified under 3925 30 00 heading. |