https://www.taxtmi.com/caselaws?id=1463 Classification of printed aluminium-foil ice cream cone containers backed with paper is governed first by the relevant Chapter Notes. Chapter Note 1(I) excludes metal foil backed with paper or paperboard from Chapter 48, preventing classification as paper products even where paper is a substantial component. Under Rule 1 of the General Rules for Interpretation, the express exclusion applies before any resort to later rules. The essential-character test under Rule 3(b) therefore cannot be used to place the containers under Chapter 48. The containers fall under sub-heading 7616.90 rather than sub-heading 4823.90. en-us Thu, 22 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1463 Classification of printed aluminium-foil ice cream cone containers backed with paper is governed first by the relevant Chapter Notes. Chapter Note 1(I) excludes metal foil backed with paper or paperboard from Chapter 48, preventing classification as paper products even where paper is a substantial component. Under Rule 1 of the General Rules for Interpretation, the express exclusion applies before any resort to later rules. The essential-character test under Rule 3(b) therefore cannot be used to place the containers under Chapter 48. The containers fall under sub-heading 7616.90 rather than sub-heading 4823.90. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1463