Printed matter classification under Chapter 49 prevails for job-work money receipts and carbon leaflets

Printed money receipts and carbon leaflets manufactured on job-work basis were treated as printed matter with a specific use, bringing them within Chapter 49 rather than Chapter 48. The classification analysis relied on the Chief Commissioner's clarification, issued with reference to the Board's circular, which recognised that leaflets and similar printed products fall under Chapter 49. That clarification also undermined the basis for the Revenue's Chapter 48 classification, especially in light of the consistent view taken in the assessee's own case. The goods were accordingly classifiable under Chapter 49, and the Revenue's challenge to the appellate order failed.

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Issues: Whether the finished products manufactured on job-work basis, namely printed money receipts/carbon leaflets, were classifiable under Chapter 48 as contended by Revenue or under Chapter 49 as held by the assessee.

Analysis: The clarification issued by the Chief Commissioner, relying on the Board's circular, treated the goods as printed matter used for a specific purpose and noted that Chapter 49 covers leaflets and similar printed products. The impugned classification under Chapter 48 was found to have lost its basis in view of the subsequent departmental clarification and the consistent view taken in the assessee's own case.

Conclusion: The goods were held to be classifiable under Chapter 49 and the Revenue's challenge to the appellate order failed.

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