FININ2MIN CUSTOMS
General Rules for Interpretation
Browse the Finin2min general rules for interpretation repository.
Published analytical guide - official law remains controlling.
- GRI-1 — Classify by heading terms and relevant Section/Chapter Notes.
- GRI-2(a) — Incomplete/unfinished goods and unassembled/disassembled presentations.
- GRI-2(b) — Mixtures/combinations and material references.
- GRI-3(a) — Most specific description.
- GRI-3(b) — Essential character for mixtures, composite goods and retail sets.
- GRI-3(c) — Heading occurring last in numerical order when 3(a)/(b) fail.
- GRI-4 — Most akin goods.
- GRI-5(a) — Specially shaped cases and containers.
- GRI-5(b) — Packing materials and containers.
- GRI-6 — Subheading classification at same level, with mutatis mutandis application.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
- India Code - Customs Tariff Act PDF
- India Code - Customs Tariff Act register
- CBIC official tariff repository
- CBIC Tax Information - Customs notifications
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.