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of <h1>Central Board Clarifies Classification of Stamped Envelopes and Cards Under Sub-heading 4901.90 Post-1985 Tariff Act.</h1> The circular from the Central Board of Excise & Customs addresses the classification of envelopes, post cards, letter cards, and similar items stamped by printing with stamps by the India Security Press. Previously classified under the Printing Industry category, doubts arose post-1985 with the introduction of the Central Excise Tariff Act. The Board has clarified that these items, due to their essential character derived from printing, fall under sub-heading 4901.90 instead of Heading 4817. Field formations and trade are advised to update their practices, and pending assessments should be finalized based on this classification.
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