Continuous computer stationery classified under Heading 4820 and found eligible for exemption under the relevant notification.

Continuous computer stationery was treated as classifiable under Chapter Heading 4820 rather than Heading 4823.90. The Board's revised circular clarified that such stationery, whether plain or interleaved with carbon and whether printed with names, logos or formats, falls under Heading 4820 and qualifies for exemption under Notification No. 43/86-C.E. On that basis, the earlier classification under Heading 4823.90 was not sustained, and the goods were held eligible for the exemption.

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Issues: Whether continuous computer stationery was classifiable under Chapter Heading 4820 and eligible for exemption under Notification No. 43/86-C.E., or under Chapter Heading 4823.90.

Analysis: The dispute turned on the proper tariff classification of continuous computer stationery. The Board's revised circular stated that continuous computer stationery, whether plain or interleaved with carbon and whether printed with names, logos, or formats, would fall under Heading 4820 and would be exempt under Notification No. 43/86-C.E. The departmental representative accepted that, in view of the circular, nothing further survived for consideration. The earlier view classifying the goods under Heading 4823.90 was therefore not sustained.

Conclusion: The goods were held classifiable under Chapter Heading 4820 and entitled to the benefit of Notification No. 43/86-C.E.; the assessee succeeded.

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