Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
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Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
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