https://www.taxtmi.com/caselaws?id=337267 Imported graphistone article was examined for tariff classification between Chapter 49, covering printed matter, and Chapter 70, covering glassware. Classification under Chapter 49 depends on printing being the primary feature, not merely incidental to the article's use. The goods were found to be essentially a glass-based ornamental item, with the engraved text playing only an ancillary role. Applying the principle that composite goods are classified by their essential character, the product was treated as glass for tariff purposes. Chapter 70 was therefore held to be the correct classification, and the Revenue's classification was sustained. en-us Mon, 26 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337267 Imported graphistone article was examined for tariff classification between Chapter 49, covering printed matter, and Chapter 70, covering glassware. Classification under Chapter 49 depends on printing being the primary feature, not merely incidental to the article's use. The goods were found to be essentially a glass-based ornamental item, with the engraved text playing only an ancillary role. Applying the principle that composite goods are classified by their essential character, the product was treated as glass for tariff purposes. Chapter 70 was therefore held to be the correct classification, and the Revenue's classification was sustained. Case-Laws Customs Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337267