Step by Step approach to classify goods in the HSN
Step 1: Identify a commodity (for section and chapter titles); in order to know the Nomenclature of goods to be classified; the following questions should be asked:
- The question is: what is a product?
- This question helps to analyse the goods arrangement criteria at section and chapter levels.
- What is the nature of goods to be classified?
- What are the materials of goods to be classified? and
- What is the function performed by the goods to be classified?