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LKS

Classification

Correct classification under HSN helps in facilitating international trade, enabling tariff assessment, determining import / export restrictions, and in imposition of customs duties including trade remedy measures.

We provide more than three decades of experience in handling complex classification disputes before various judicial fora, right from the level of adjudicating authority up to the Supreme Court.

Classification at LKS

We rank amongst one of the best firms on Harmonized System of Nomenclature (HSN) classification assignments. We are known for our expertise and capability of undertaking classification projects for products of different industries like:

  • Automobile
  • Aviation
  • Chemicals
  • Electronics and Information Technology
  • Food
  • Medical Devices
  • Pharmaceuticals
  • Polymers
  • Textiles

Having a combined team of lawyers, scientists, technologists and patent agents, we take pride in bringing the combined skillset where science meets law, which according to us is most essential for classification of goods.

What we do

  • Advising on how to avoid classification disputes both pertaining to import and export.
  • Appearance before Authority for Advance Ruling and various Courts and Tribunals.
  • Assistance during classification related investigations by authorities / departments like DRI, SIIB, Audit or preventive.
  • Assistance related to live consignments, where queries are raised by customs. We prepare responses and represent before appraising officer.
  • Drafting of Advance Ruling applications seeking correct classification of goods prior to their import for the first time.
  • Drafting of reply to SCNs, appeals and writs.
  • Health checkup services with special focus on classification and applicable duty rate.
Contact us

People

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V. Lakshmikumaran

Founder & Managing Partner, New Delhi

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Viswanathan T.

Principal Partner, Mumbai

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Nupur Maheshwari

Executive Partner, New Delhi

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Jyoti Pal

Partner, New Delhi

Insights & Media

20 June 2024

Medicament or cosmetic – Telangana HC upholds assessee’s view on classification of certain Ayurvedic products as medicaments

The Telangana High Court has held that the products Navaratan Oil, Gold Turmeric Ayurvedic Cream, Boroplus Antiseptic Cream,...

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24 January 2024

Front, middle and back cover of cellular phone are classifiable under TI 8517 70 90 – Classification cannot be decided by exemption notification

The CESTAT New Delhi has held that front cover, middle cover and back covers of cellular phones which house various component...

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20 November 2023

TRU has no authority to clarify on classification – Circular No. 80/54/2018-GST on classification of polypropylene woven and non-woven bags quashed

The Delhi High Court has on 16 November 2023 observed that the Tax Research Unit (TRU) of the Ministry of Finance has not bee...

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15 November 2023

GST Council cannot determine classification of goods – Flavoured milk made from dairy milk is not ‘beverage containing milk’ under Heading 2202

The Single Bench of the Madras High Court has held that the function of the GST Council is not to determine the classificatio...

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18 January 2023

Computers – All in one integrated desktop computer is not portable – Classifiable under TI 8471 50 00

The Supreme Court has on 17 January 2023 held that Automatic Data Processing Machines (‘ADP’) which are popularly known as ‘A...

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