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2017 (1) TMI 347 - AT - CustomsClassification of imported goods - Graphistone-Love - classified under CTH 49119990 or CTH 701890? - chapter 49, which deals with the printing material and Chapter 70, which covers articles made of glass - Held that: - The nature of the product is such that it finds use primarily in ornaments and is made essentially of glass. It is evident that printing is only incidental to the use of the product in jewellery. Consequently, we rule out classification of the product under Chapter 49. Rule 3(b), which covers classification of mixtures, and composite goods consisting of different materials or made up of different components. This requires classification to be made as though the composite goods consists only of material which gives them their essential character - In the present item, the goods are made of a metal piece printed with a motif on a crystal which can be seen with the help of a lens. The essential character of this composite article is that of glass. Consequently, the classification under chapter 70 would be most appropriate. The classification under Chapter 701890 as done by authorities below is approved and that under Chapter 49 is rejected. Appeal dismissed - decided against appellant.
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