Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the disputed porcelain articles, namely Champion Cup, Peacock Champion Cup and Gourd Pot, retained the character of tableware, kitchenware or household articles classifiable under Heading 6911.10, or were primarily ornamental articles falling under Heading 6913.10.
Analysis: The classification turned on whether decoration merely adorned the goods or whether their ornamental nature had become dominant enough to take them out of ordinary household use. The articles were examined physically and were not treated as works of art. Applying the visual impression of an ordinary buyer, the deciding factor was whether they would still be regarded as items for regular household use despite ornamentation. On that test, the goods were found to be highly decorative and not of the kind ordinarily used in households, even though they could still serve a utilitarian purpose. Their usefulness was therefore considered subordinate to their ornamental character.
Conclusion: The disputed items were correctly classified outside Heading 6911.10 and were classifiable as ornamental goods under Heading 6913.10, against the assessee.