Central Excise - Classification of paper printed with format of airline tickets or embarkation/dis-embarkation cards which have ink/carbon deposited at appropriate places on reverse side, and of continuous stationery for computers whether single ply, or inter-leaved with carbon, and printed - Clarif
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Printed tickets classified as printed matter, while continuous computer stationery is classed as stationery and eligible for exemption. Paper formatted as airline tickets or embarkation/disembarkation cards, including blanks and those with ink/carbon on the reverse, are classed as printed matter with fiduciary character under Chapter 49 constructs. Continuous computer stationery, single ply or inter leaved with carbon and whether plain or printed with EZR lines or business formats, is classifiable under Heading 4820 as stationery and eligible for exemption under the relevant notification. The classification turns on whether an item is essentially printed matter or a form used as sheets torn off for business transactions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Printed tickets classified as printed matter, while continuous computer stationery is classed as stationery and eligible for exemption.
Paper formatted as airline tickets or embarkation/disembarkation cards, including blanks and those with ink/carbon on the reverse, are classed as printed matter with fiduciary character under Chapter 49 constructs. Continuous computer stationery, single ply or inter leaved with carbon and whether plain or printed with EZR lines or business formats, is classifiable under Heading 4820 as stationery and eligible for exemption under the relevant notification. The classification turns on whether an item is essentially printed matter or a form used as sheets torn off for business transactions.
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