https://www.taxtmi.com/caselaws?id=89470 Printed hangers made of paper were treated as goods of Chapter 49 rather than Chapter 48 because their commercial identity arose from pictorial and textual printing used for advertising. The product had no independent functional utility, and the printing was not merely incidental to its use. Note 11 to Chapter 48 excludes paper and paperboard goods printed with motifs, characters or pictorial representations that are not incidental to their primary use, and directs them to Chapter 49. The classification therefore turns on the essential character created by the printing, with printed hanging cards falling under Chapter 49 when advertising content is the dominant feature. en-us Mon, 23 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89470 Printed hangers made of paper were treated as goods of Chapter 49 rather than Chapter 48 because their commercial identity arose from pictorial and textual printing used for advertising. The product had no independent functional utility, and the printing was not merely incidental to its use. Note 11 to Chapter 48 excludes paper and paperboard goods printed with motifs, characters or pictorial representations that are not incidental to their primary use, and directs them to Chapter 49. The classification therefore turns on the essential character created by the printing, with printed hanging cards falling under Chapter 49 when advertising content is the dominant feature. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89470