Classification of stamped envelopes: printing imparts essential character, so they fall under printed matter sub heading, not postal stationery. Applying the essential character test, printed stamping imparts the dominant character to envelopes, letter cards and post cards stamped by printing with stamps of current use; such items are classified as printed matter under sub heading 4901.90 rather than under the postal-stationery heading, and pending assessments are to be finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of stamped envelopes: printing imparts essential character, so they fall under printed matter sub heading, not postal stationery.
Applying the essential character test, printed stamping imparts the dominant character to envelopes, letter cards and post cards stamped by printing with stamps of current use; such items are classified as printed matter under sub heading 4901.90 rather than under the postal-stationery heading, and pending assessments are to be finalised accordingly.
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