https://www.taxtmi.com/caselaws?id=1463 Printed aluminium foil backed with paper was held outside Chapter 48 because Chapter Note 1(I) expressly excludes metal foil backed with paper or paperboard from classification as paper goods. Classification had to be determined first under the heading terms and the relevant chapter notes, so Rule 3(b) essential character analysis could not override that exclusion. The fact that paper formed a substantial component did not justify placing the product under sub-heading 4823.90. The article therefore states that ice cream cone containers of this kind are classifiable under sub-heading 7616.90, not under Chapter 48. 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 Printed aluminium foil backed with paper was held outside Chapter 48 because Chapter Note 1(I) expressly excludes metal foil backed with paper or paperboard from classification as paper goods. Classification had to be determined first under the heading terms and the relevant chapter notes, so Rule 3(b) essential character analysis could not override that exclusion. The fact that paper formed a substantial component did not justify placing the product under sub-heading 4823.90. The article therefore states that ice cream cone containers of this kind are classifiable under sub-heading 7616.90, not under Chapter 48. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1463