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    <title>2017 (1) TMI 347 - CESTAT NEW DELHI</title>
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    <description>Imported graphistone articles comprising an engraved crystal, borosilicate-glass support and attached magnifying lens are classifiable as glassware rather than printed matter. Chapter 49 applies where printing is the primary feature of the product, not where engraved text is merely incidental to its use. For composite goods made of different materials, classification follows the material imparting the essential character. The glass components gave the article its essential character as an ornamental glass-based product; consequently, classification under Chapter 70 was sustained and classification under Chapter 49 was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337267</link>
      <description>Imported graphistone articles comprising an engraved crystal, borosilicate-glass support and attached magnifying lens are classifiable as glassware rather than printed matter. Chapter 49 applies where printing is the primary feature of the product, not where engraved text is merely incidental to its use. For composite goods made of different materials, classification follows the material imparting the essential character. The glass components gave the article its essential character as an ornamental glass-based product; consequently, classification under Chapter 70 was sustained and classification under Chapter 49 was rejected.</description>
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      <pubDate>Mon, 26 Dec 2016 00:00:00 +0530</pubDate>
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