Section 2(a) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Mercosur Member States and Republic of India) Rules, 2009
(a)"chapters", "headings" and "subheadings" mean the chapters, the headings and the subheadings (two, four and six digit codes respectively) used in the nomenclature which makes up the Harmonized System or HS;
