Goods classification: printed reproductions on acrylic and wood take the essential character of the picture-frame and keychain classified accordingly.
Case-Laws
GST
Classification rests on the essential character and Chapter 49 notes: printed reproductions (including photos reproduced by UV printing) fall under printed matter heading 4911 when not more specifically covered elsewhere, and frames of a kind and value normal to the picture form part of the picture; accordingly the UV-printe
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