Section 5. For legal purposes, the classification

5. For legal purposes, the classification `of` goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related Chapter Notes and, mutatis mutandis, to . the above rules, on the understanding that only sub-headings at the same levd are comparable. For the purpdses of this rule, the relative Sec$on Notes also apply, unless the coptext otherwise requires, `4` 92 . i ! , I I I `9` Central Excise Tarifl - General Explamatwg Notes , `e`