Tariff classification of continuous computer stationery supports Heading 4820 treatment and exemption under Notification No. 43/86-C.E.

Printed continuous computer stationery, manifold business forms and ruled papers were analysed for tariff classification under Heading 4820 or Heading 4823 and for exemption under Notification No. 43/86-C.E. The Tribunal accepted the later departmental view, supported by the Board's circular and trade notices from other Collectorates, that continuous computer stationery, whether plain or printed, falls under Heading 4820. On that basis, the goods were not to be treated as residuary goods under Heading 4823 and remained eligible for exemption under Notification No. 43/86-C.E., with the result in favour of the assessee.

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Issues: Whether printed continuous computer stationery, manifold business forms and ruled papers were classifiable under Heading 4820 or Heading 4823, and whether they were entitled to exemption under Notification No. 43/86-C.E.

Analysis: The dispute turned on the true commercial and tariff character of the goods. The record showed that the department had subsequently reconsidered the classification issue and the relevant Trade Notice stated that continuous computer stationery, whether plain or printed, would fall under Heading 4820 and would be exempt under Notification No. 43/86-C.E. The Tribunal accepted this later departmental position and noted that it was consistent with the Board's circular and the trade notices issued by other Collectorates. On that basis, the products could not be treated as residuary goods under Heading 4823.

Conclusion: The goods were held classifiable under Heading 4820 and eligible for exemption under Notification No. 43/86-C.E., in favour of the assessee.

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