Classification of photo identity cards as printed matter confirmed, based on computerised printing and HSN printing definitions. Photo identity cards and holograms should be treated as printed matter because the distinctive character of the cards arises from the printed data produced by computerised capture and printing, and Section Note (2) of Section VII excludes them from the plastics chapter; Chapter 49 notes and HSN explanatory notes encompass computer-controlled reproduction and related techniques as printing, supporting classification of these items under the printed-matter tariff heading.
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Classification of photo identity cards as printed matter confirmed, based on computerised printing and HSN printing definitions.
Photo identity cards and holograms should be treated as printed matter because the distinctive character of the cards arises from the printed data produced by computerised capture and printing, and Section Note (2) of Section VII excludes them from the plastics chapter; Chapter 49 notes and HSN explanatory notes encompass computer-controlled reproduction and related techniques as printing, supporting classification of these items under the printed-matter tariff heading.
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