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of <h1>CBEC Clarifies Printed Paper Classification: Airline Tickets Under Heading 4901.90, Computer Stationery Exempt Under Heading 4820. Circular No. 39/90-CX.4 Withdrawn.</h1> The circular issued by the Central Board of Excise & Customs addresses the classification of printed paper products under the Central Excise Tariff Act. It clarifies that printed paper with fiduciary value, such as airline tickets and embarkation cards with ink/carbon on the reverse, should be classified under Heading 4901.90. Continuous computer stationery, whether plain or printed, falls under Heading 4820 and is exempt under Notification No. 43/86. The previous circular, No. 39/90-CX.4, is withdrawn. This decision follows discussions and representations from trade associations regarding the classification and excise duty applicability.
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