Due to the technical nature of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) items, exporters and field formations often face difficulties in determining their classification. The guidelines clarifies that the DGFT has an Inter-Ministerial Working Group (IMWG) responsible for making the final determination on SCOMET classifications. To streamline the process, the CBIC has created an online repository of SCOMET clarifications and instructs customs officers to refer to it first. If a classification remains ambiguous, the matter should be referred to the Customs-III section in the Customs Policy Wing.