4Headings in Schedule 3

4 Headings in Schedule 3

(1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. (2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins.