https://www.taxtmi.com/caselaws?id=114649 Drum-shaped boxes made mainly of plywood, with plywood lids and a paper board ring, were treated as classifiable under sub-heading 4410.90 rather than 4819.19 of the Central Excise Tariff Act, 1985. The paper board element was held to be secondary to the plywood structure, so the predominance-of-material argument and the HSN notes for heading 48.19 were rejected. A relied-upon Board circular was also found inapplicable because it concerned composite paper containers for defence ammunition stores. en-us Tue, 26 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114649 Drum-shaped boxes made mainly of plywood, with plywood lids and a paper board ring, were treated as classifiable under sub-heading 4410.90 rather than 4819.19 of the Central Excise Tariff Act, 1985. The paper board element was held to be secondary to the plywood structure, so the predominance-of-material argument and the HSN notes for heading 48.19 were rejected. A relied-upon Board circular was also found inapplicable because it concerned composite paper containers for defence ammunition stores. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114649