https://www.taxtmi.com/caselaws?id=80993 Account books, registers, canteen coupons/booklets, cyclostyled circulars and duplicate-machine letters were treated as stationery under Chapter 48 rather than products of the printing industry under Chapter 49. The tariff classification turned on the scheme of the Central Excise Tariff and the effect of exemption notifications, which extended relief to the stationery items from 1-3-1987 and, through a later notification under Section 11C, recognised the general non-levy practice for the earlier period and regularised it. The later specific inclusion of these goods under Heading 48.20 confirmed that they were correctly classified in Chapter 48. en-us Wed, 09 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80993 Account books, registers, canteen coupons/booklets, cyclostyled circulars and duplicate-machine letters were treated as stationery under Chapter 48 rather than products of the printing industry under Chapter 49. The tariff classification turned on the scheme of the Central Excise Tariff and the effect of exemption notifications, which extended relief to the stationery items from 1-3-1987 and, through a later notification under Section 11C, recognised the general non-levy practice for the earlier period and regularised it. The later specific inclusion of these goods under Heading 48.20 confirmed that they were correctly classified in Chapter 48. Case-Laws Customs Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80993