https://www.taxtmi.com/caselaws?id=786841 Advance ruling-style analysis addresses tariff classification of three printed articles by applying First Schedule interpretation rules and chapter/section notes: (i) a UV-printed acrylic photo frame is classified by its printed picture character and the chapter-49 frame-note, therefore falls under HSN 49119990 rather than other plastic articles; (ii) a UV-printed acrylic wall clock is classified by its essential function as a clock and residual heading within heading 9105, therefore falls under HSN 91059990 rather than HSN 91052100; (iii) an MDF keychain with printed photo is classified by material composition with printing incidental, therefore falls under HSN 44219990. en-us Tue, 07 Oct 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786841 Advance ruling-style analysis addresses tariff classification of three printed articles by applying First Schedule interpretation rules and chapter/section notes: (i) a UV-printed acrylic photo frame is classified by its printed picture character and the chapter-49 frame-note, therefore falls under HSN 49119990 rather than other plastic articles; (ii) a UV-printed acrylic wall clock is classified by its essential function as a clock and residual heading within heading 9105, therefore falls under HSN 91059990 rather than HSN 91052100; (iii) an MDF keychain with printed photo is classified by material composition with printing incidental, therefore falls under HSN 44219990. Case-Laws GST Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786841