Plastics and rubber sets are classified by final product if constituents are presented, identifiable and complementary; printed items go to Chapter 49. Sets of plastics or rubber intended to be mixed to produce a Section VI or VII product are classified under the heading of that final product when constituents are put up to be used together without repacking, presented together, and identifiable as complementary. Except for headings 3918 and 3919, plastics and rubber articles printed with motifs not merely subsidiary to primary use are classified in Chapter 49; this rule was amended by the Finance Act, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Plastics and rubber sets are classified by final product if constituents are presented, identifiable and complementary; printed items go to Chapter 49.
Sets of plastics or rubber intended to be mixed to produce a Section VI or VII product are classified under the heading of that final product when constituents are put up to be used together without repacking, presented together, and identifiable as complementary. Except for headings 3918 and 3919, plastics and rubber articles printed with motifs not merely subsidiary to primary use are classified in Chapter 49; this rule was amended by the Finance Act, 2021.
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