File Format Requirements:
- CSV file with UTF-8 encoding
- First row must contain headers
- Required columns: hs_code, description, default_duty_type, default_duty_value
- Optional columns: excise_applicable, sensitive
Column Descriptions:
- hs_code: Unique HS code (max 20 chars)
- description: Product description (max 500 chars)
- default_duty_type: percentage, flat, per_kg, per_container
- default_duty_value: Numeric value
- excise_applicable: 1 for Yes, 0 for No
- sensitive: 1 for Yes, 0 for No
Existing HS codes will be updated, new ones will be created.