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Identical & Similar Goods under Custom Rules

CA. Raminder Dhiman (Educational Consultancy) (189 Points)

12 April 2011

Hi,

Can any one give me the examples of Identical & Similar goods defined under Rule 2 of Customs Rules.

Also explain the difference between two with the help of example.

Note: Please dont give me definations as envisaged by Rule 2.

Please reply urgently...

Thanks

Raminder

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2 Replies

Tharun Raj (CMA) (1016 Points)
Replied 12 April 2011

An importer has imported mobile phones, which looks like i phone from China (Manufacturer: Pine apple) (But Transaction value not applicable)

Identical goods: An another importer has imported from manufacturer Pine apple and from china, the same model and which has same technical features (But colour may differ).

If not from the manufacturer Pine apple, it can be imported from another manufacturer but from china only.

Similar goods: An another importer has imported from manufacturer pine apple and from china, a mobile which may or may not look like i phone and which may or may not contain the same features (But the core features like cam, operationg system, memory, touch screen etc.,) are same.

If not from the manufacturer pine apple, it can be imported from another manufacturer but from china only.

I hope you got the point, if not i will clarify.