https://www.taxtmi.com/caselaws?id=107566 Composite goods are classified by the component that imparts their essential character. Decorative photo frames made of plastic and steel were analysed on that basis: the plastic outer boundary was treated as the dominant element, while the steel portion was regarded as merely decorative. Heading 83.06, which applies to photograph frames of base metal, was held inapplicable because the frames were not of base metal. The goods were therefore classified under sub-heading 3926.90 as articles of plastic. en-us Fri, 30 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107566 Composite goods are classified by the component that imparts their essential character. Decorative photo frames made of plastic and steel were analysed on that basis: the plastic outer boundary was treated as the dominant element, while the steel portion was regarded as merely decorative. Heading 83.06, which applies to photograph frames of base metal, was held inapplicable because the frames were not of base metal. The goods were therefore classified under sub-heading 3926.90 as articles of plastic. Case-Laws Central Excise Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107566