(1)If, in determining the customs duty, there is a doubt as to in which heading or sub-heading of the harmonized system do any goods fall, the Customs Officer shall classify such goods in the heading or sub-heading as prescribed by the Director General.
(2) If, prior to the exportation or importation of any goods, any exporter or importer submits an application to the prescribed committee also comprising an expert in the field concerned for the specification of the heading or Sub-heading of commodity classification of such goods, the committee may, also examining a sample of such goods, prescribe the heading or sub-heading of such goods.
(3) The Director General and the committee shall, in prescribing a heading or sub-heading pursuant to Sub-section (1) and sub- section (2), respectively, so prescribe based on the authentic text of the Harmonized system of the World Customs Organization. (4) For the purposes of prescribing the heading or sub-heading of any goods pursuant to Sub-sections (1) and (2), advice of the concerned expert or national or international body may be sought.
(5) The other functions and rules of procedures of the committee referred to in Sub-section (2) shall be as prescribed.