https://www.guptachandanassociates.com/customs-tariff-is-only-based-on-hsn-but-not-identical-with-it-in-case-of-conflict-customs-tariff-would-prevail-over-hsn-cestat/
Customs tariff is only based on HSN but not identical with it; in case of conflict, Customs Tariff would prevail over HSN: CESTAT