Printed stationery classified under Chapter 49, not Chapter 48, where specific branding or motifs made goods part of the printing industry.

Printed stationery and allied articles bearing the name, logo, motif or other specific features of particular organisations were treated as goods of the printing industry rather than general-purpose stationery. Applying Chapter Note 12 to Chapter 48, the Tribunal noted that paper and paperboard articles printed with motifs, characters or pictorial representations not merely incidental to their primary use fall in Chapter 49. On that basis, registers, answer sheets, certificates, writing pads, books, receipts, school diaries and prospectus were classified under Chapter 49 and not Chapter 48. Because the applicable tariff rate under Chapter 49 was nil, the goods were not liable to central excise duty.

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Issues: Whether printed stationery and allied articles such as registers, answer sheets, certificates, writing pads, books, receipts, school diaries and prospectus were classifiable under Chapter 48 or Chapter 49 of the Central Excise Tariff Act, 1985, and whether such goods were excisable.

Analysis: The disputed goods were printed with the name, logo, motif or other particularised features of specific organisations and were not general-purpose stationery. Chapter Note 12 to Chapter 48 provides that paper, paperboards and articles thereof, printed with motifs, characters or pictorial representations which are not merely incidental to the primary use, fall in Chapter 49. Since the items were printed goods of the printing industry and were not meant for general use, they attracted Chapter 49 rather than Chapter 48. The Tribunal also noted that the applicable tariff rate under Chapter 49 was nil.

Conclusion: The goods were classifiable under Chapter 49 and not Chapter 48, and the appellant was not liable to central excise duty.

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