Mulaffer and Another v. M.B. Dissanayake – sllr 1981 volume 2 page 483

In the case between MULAFFER AND ANOTHER, trading as Marshall Exports and Imports (petitioners), and M. B. DISSANAYAKE, Principal Collector of Customs (respondent), the court addressed the issue of the correct customs tariff classification for imported plastic soles and straps—whether these items should be categorized as “footwear” under Heading No. 64.01 or as “parts of footwear” under Heading No. 64.05 according to the Sri Lanka Customs Import Tariff. It was held that the tariff headings explicitly distinguish complete footwear from its parts, which requires that the classification be made strictly in line with those headings as per Rule 1, rather than broadening the scope through Rule 2(a). The holding reaffirmed that clear statutory tariff language governs, and public authorities must