https://www.taxtmi.com/caselaws?id=80987 Printed aptitude test booklets were treated as educational printed material with a specific use, not as ordinary stationery. Because they consisted of connected printed sheets intended to function as complete units, they fell within Tariff Item 49.01 covering printed books, booklets, brochures, pamphlets and leaflets. Tariff Item 48.01/21(1) was regarded as a more general provision for paper, paperboard and stationery, so the specific printed-matter entry prevailed over the general stationery entry. The classification adopted by the Department was rejected and the assessee succeeded. en-us Tue, 01 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80987 Printed aptitude test booklets were treated as educational printed material with a specific use, not as ordinary stationery. Because they consisted of connected printed sheets intended to function as complete units, they fell within Tariff Item 49.01 covering printed books, booklets, brochures, pamphlets and leaflets. Tariff Item 48.01/21(1) was regarded as a more general provision for paper, paperboard and stationery, so the specific printed-matter entry prevailed over the general stationery entry. The classification adopted by the Department was rejected and the assessee succeeded. Case-Laws Customs Tue, 01 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80987