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(1) Except as otherwise expressly specified in this Act or in any other enactment, the customs tariff, taxes and rates to be imposed under this Act and statistical nomenclatures shall be in conformity with the “Harmonized Commodity Description and Coding System” also known as the Harmonised System.

(2) For the purpose of this section, “Harmonized Commodity Description and Coding System” is the “Harmonized System”, approved by the Customs Co-operation Council on 14th June, 1983, and duly revised by the World Customs Organisation.