Classification of advertising metal plates as advertising sign plates under tariff Chapter determines their excise classification. Printed metal plates functioning as advertising signs are classifiable under Chapter 83 as advertising sign plates because their essential character is advertising function; the more specific heading governs and Chapter 83 is aligned with the HSN which excludes metal sign plates from the printing chapter.
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Provisions expressly mentioned in the judgment/order text.
Classification of advertising metal plates as advertising sign plates under tariff Chapter determines their excise classification.
Printed metal plates functioning as advertising signs are classifiable under Chapter 83 as advertising sign plates because their essential character is advertising function; the more specific heading governs and Chapter 83 is aligned with the HSN which excludes metal sign plates from the printing chapter.
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