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    <title>1999 (8) TMI 441 - CEGAT, NEW DELHI</title>
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    <description>Classification of porcelain articles depends on whether ornamentation merely decorates goods that retain ordinary household use or whether their ornamental character predominates. Champion Cup, Peacock Champion Cup and Gourd Pot were assessed by their visual impression on an ordinary buyer and their suitability for regular household use. Although capable of some utilitarian use and not regarded as works of art, the articles were highly decorative and not ordinarily used in households. Their utility was subordinate to their ornamental character, resulting in classification as ornamental goods under Heading 6913.10 rather than tableware, kitchenware or household articles under Heading 6911.10.</description>
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    <pubDate>Tue, 03 Aug 1999 00:00:00 +0530</pubDate>
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      <title>1999 (8) TMI 441 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93346</link>
      <description>Classification of porcelain articles depends on whether ornamentation merely decorates goods that retain ordinary household use or whether their ornamental character predominates. Champion Cup, Peacock Champion Cup and Gourd Pot were assessed by their visual impression on an ordinary buyer and their suitability for regular household use. Although capable of some utilitarian use and not regarded as works of art, the articles were highly decorative and not ordinarily used in households. Their utility was subordinate to their ornamental character, resulting in classification as ornamental goods under Heading 6913.10 rather than tableware, kitchenware or household articles under Heading 6911.10.</description>
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