Tariff classification of printed advertisement materials follows their essential character, not metal backing, under Chapter 49.

Printed advertisement materials such as danglers, calendars and motifs were treated as products of the printing industry because their essential character and dominant use were as printed goods made for customers. The competing base-metal heading for sign-plates and similar articles did not fit these items merely because they were mounted on metal. The correct tariff classification was therefore Chapter 49, not Chapter 83, and the assessee's classification was upheld.

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Issues: Whether the respondent's metal-backed advertisement materials, danglers and similar products were classifiable under Chapter 49 as printed products of the printing industry or under Chapter 83 as sign-plates, name-plates and similar plates of base metal.

Analysis: The goods were found to be advertisement material printed for customers, including calendars and motifs, and their essential character was that of printed products. The competing base-metal entry applied to sign-plates and similar articles of metal, which did not describe the respondent's products. The Tribunal's reasoning that the goods fell within the printing industry entry was found to be correct.

Conclusion: The products were classifiable under Chapter 49 and not under Chapter 83. The classification adopted by the assessee was upheld.

Ratio Decidendi: For tariff classification, the essential character and dominant use of the goods determine the applicable heading, and printed advertisement materials of the printing industry cannot be treated as base-metal sign-plates merely because they are mounted on metal.

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