https://www.taxtmi.com/caselaws?id=90645 Glass photo frames are classified by the component imparting their essential character. Where glass gives the composite product its identity, while metallic profiles, PVC and acrylic strips, and plastic sheets merely secure and display the photograph, the goods retain the character of glassware under Heading 7015.00. Heading 9003.19 does not cover photo frames because frames and mountings for spectacles or goggles, including the phrase "or the like", must be read within that associated context. Heading 83.15 is also inapplicable where the metal component is minor and does not make the article one of base metal. en-us Tue, 30 Jun 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90645 Glass photo frames are classified by the component imparting their essential character. Where glass gives the composite product its identity, while metallic profiles, PVC and acrylic strips, and plastic sheets merely secure and display the photograph, the goods retain the character of glassware under Heading 7015.00. Heading 9003.19 does not cover photo frames because frames and mountings for spectacles or goggles, including the phrase "or the like", must be read within that associated context. Heading 83.15 is also inapplicable where the metal component is minor and does not make the article one of base metal. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90645