Taxation Laws (Amendment) Act, 2017

Second Schedule - -

-THE SECOND SCHEDULE

(See section 12)

THE FOURTH SCHEDULE

[See section 2(d) and 2(f)(ii)]

General Rules for the interpretation of this Schedule

Classification of goods in this Schedule shall be governed by the following principles:

1.	-	The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.
2.	-	Any reference in a heading-

(a)

to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to i .... To read the full section download the app from Google Play store