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<h1>New Guidelines for Classifying Printed Goods Under Chapter 48 of Central Excise Tariff Act 1985.</h1> The circular addresses classification issues in the paper and printing industry following the insertion of Chapter note 14 to Chapter 48 of the Central Excise Tariff Act, 1985. It aims to clarify the classification of various printed goods, such as tickets, mark sheets, OMR sheets, answer books, and application forms, to ensure uniformity in assessment practices. The circular outlines specific headings under which these items should be classified based on their characteristics and intended use, referencing statutory provisions and a Supreme Court decision. Field formations are advised to follow these guidelines, with previous conflicting instructions amended accordingly.