https://www.taxtmi.com/caselaws?id=360033 Trophy classification under HSN code 83062920 depends on the article being made of base metal; the word "trophies" in that code does not extend classification to trophies made from any material. Chapter 83 applies to miscellaneous articles of base metal, so material composition remains the primary requirement. Composite trophies containing different materials must be classified under the General Interpretative Rules according to the material that gives the article its essential character. Classification under Chapter 83 requires base metal to impart that essential character. No definitive classification can be made for composite trophies without specific details of their constituent materials. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360033 Trophy classification under HSN code 83062920 depends on the article being made of base metal; the word "trophies" in that code does not extend classification to trophies made from any material. Chapter 83 applies to miscellaneous articles of base metal, so material composition remains the primary requirement. Composite trophies containing different materials must be classified under the General Interpretative Rules according to the material that gives the article its essential character. Classification under Chapter 83 requires base metal to impart that essential character. No definitive classification can be made for composite trophies without specific details of their constituent materials. Case-Laws GST Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360033