https://www.taxtmi.com/caselaws?id=87705 Hanging cards bearing printed advertising matter and attached product samples were held to be classifiable by their dominant character and main purpose. The printing was not merely incidental; it gave the goods their essential advertising function, so their paper or paper board composition did not justify classification under the paper heading. The presence of samples did not alter the nature of the goods. They were therefore correctly treated as products of the printing industry under Chapter 49 and not as articles of paper under Heading 48.23. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87705 Hanging cards bearing printed advertising matter and attached product samples were held to be classifiable by their dominant character and main purpose. The printing was not merely incidental; it gave the goods their essential advertising function, so their paper or paper board composition did not justify classification under the paper heading. The presence of samples did not alter the nature of the goods. They were therefore correctly treated as products of the printing industry under Chapter 49 and not as articles of paper under Heading 48.23. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87705