The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

Chapter II

LEVY AND COLLECTION OF DUTY

Principle for determination of tariff classification

¹[3C. When for any reason, goods are, prima facie, classifiable under two or more headings of the First Schedule, the heading which provides the most specific description shall be preferred to headings providing a more general description.]

¹
Section 3C was inserted by section 5 of the Finance Ordinance, 1984 (Ordinance No. XLII of 1984)

Ministry of Law, Justice and Parliamentary Affairs