https://www.taxtmi.com/caselaws?id=95506 Photo albums, ring binders and lever arch files were held classifiable under sub-heading 4820.00 because Chapter Note 1(f) to Chapter 48 makes the predominance of constituent material the controlling test, and the record showed substantial paper content in each product. HSN references supported Heading 48.20, and the Department's reliance on commercial parlance and the cited precedent did not displace the chapter-note based classification. The stated result was that the classification adopted in the impugned order was accepted, with the Department's challenge failing and the cross-objections disposed of accordingly. en-us Tue, 13 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 10:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95506 Photo albums, ring binders and lever arch files were held classifiable under sub-heading 4820.00 because Chapter Note 1(f) to Chapter 48 makes the predominance of constituent material the controlling test, and the record showed substantial paper content in each product. HSN references supported Heading 48.20, and the Department's reliance on commercial parlance and the cited precedent did not displace the chapter-note based classification. The stated result was that the classification adopted in the impugned order was accepted, with the Department's challenge failing and the cross-objections disposed of accordingly. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95506