Practice Test

Q1) Classification of goods under Customs Tariff Act, 1975 is based on _______. Show Answer

Q2) First schedule to customs Tariff Act, 1975 is divided into 21_____. Show Answer

Q3) Each chapter in First Schedule is further divided into _______. Show Answer

Q4) Column 1 of each chapter in first schedule to Custom Tariff Act, 1975 denotes ________. Show Answer

Q5) Column 2 of each chapter in first schedule to Custom Tariff Act, 1975 denotes ________. Show Answer

Q6) Column 3 of each chapter in first schedule to Custom Tariff Act, 1975 denotes ________. Show Answer

Q7) Column 4 of each chapter in first schedule to Custom Tariff Act, 1975 denotes ________. Show Answer

Q8) Column 5 of each chapter in first schedule to Custom Tariff Act, 1975 denotes ________. Show Answer

Q9) Rule 2(a) of first schedule to Custom Tariff Act, 1975 deals with classification of _______. Show Answer

Q10) Rule 2(b) of first schedule to Custom Tariff Act, 1975 deals with classification of _______. Show Answer

Q11) Rule no. _______ of first schedule to Custom Tariff Act, 1975 specifies that in case an article is classifiable in two headings specific heading should be given importance over general heading. Show Answer

Q12) Rule no. _______ of first schedule to Custom Tariff Act, 1975 specifies that composite goods which cannot be classified under a particular heading should be classified under those goods from which stand for essential character of goods to be classified. Show Answer

Q13) Rule no. _______ of first schedule to Custom Tariff Act, 1975 specifies that if rule of “specific or general” or rule of “essential character” cannot be applied to any goods, such goods shall be classified in that heading which comes last in numerical order. Show Answer

Q14) Rule no. _______ of first schedule to Custom Tariff Act, 1975 specifies if goods cannot be classified by applying rule of “specific over general”, “essential character principle” and Latter the better”, they shall be classified under the heading appropriate to the goods to which they are most akin. Show Answer

Q15) According to rule no. ______ of first schedule to Custom Tariff Act, 1975 packing materials shall be classified with main goods. Show Answer

Q16) Rule no. ______ of first schedule to Custom Tariff Act, 1975 specifies that only sub-headings in a chapter at the same level are comparable. Show Answer

Q17) Basic Customs duty on imported goods is payable for only those goods which are mentioned in first schedule to Customs Tariff Act, 1975.
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Q18) Additional Customs duty on imported goods is payable for only those goods which are mentioned in second schedule to Customs Tariff Act, 1975.
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Q19) Export duty is payable for only those goods which are mentioned in second schedule to Customs Tariff Act, 1975.
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Q20) First schedule to Custom Tariff Act, 1975 is divided into sections, such sections are further divided into chapters, such chapters are further divided into sub-chapters, such sub-chapters are further divided into headings and such headings are further divided into sub-headings.
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Q21) Classification of goods in first schedule is based on Harmonised system of Nomenclature.
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Q22) Rule 1 of interpretation to first schedule to Customs Tariff Act, 1975 covers goods which are incomplete/unfinished.
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Q23) Rule 2(a) of interpretation to first schedule to Customs Tariff Act, 1975 covers classification of packing materials. Show Answer

Q24) Rule 2(b) of interpretation to first schedule to Customs Tariff Act, 1975 covers classification or mixtures or combinations of a material with other material or substance. Show Answer

Q25) Rule 3(a) of interpretation to first schedule to Customs Tariff Act, 1975 specifies that in case an article is classifiable in two headings specific heading should be given importance over general headings. Show Answer

Q26) Rule 3(c) of interpretation to first schedule to Customs Tariff Act, 1975 specifies that composite goods which cannot be classified under a particular heading should be classified under those goods from which stand for essential character of goods to be classified. Show Answer

Q27) Rule 3(b) of interpretation to first schedule to Customs Tariff Act, 1975 specifies that if rule of “specific or general” or rule of “essential character” cannot be applied to any goods, such goods shall be classified in that heading which comes last in numerical order. Show Answer

Q28) Rule no. 4 of first schedule to Customs Tariff Act, 1975 specifies that if goods cannot be classified by applying rule of “specific over general”, “essential character principle” and “Latter the better”, they shall be classified under the heading appropriate to the goods to which they are most akin. Show Answer

Q29) Rule no. 6 of first schedule to Custom Tariff Act, 1975 specifies that packing materials should be classified with main goods. Show Answer