https://www.taxtmi.com/caselaws?id=82487 Continuous computer stationery, whether plain, carbon-interleaved, or printed with lines, names, logos or form formats, is described as classifiable under Heading 4820. The applicable Board circular, supported by a subsequent trade notice and departmental position, treats such goods as eligible for exemption under Notification No. 43/86-C.E. Classification under Heading 4823.90 and assessment at the rate linked to Notification No. 135/89-C.E. is therefore inconsistent with that clarification. The stated position is that covered stationery should receive the Heading 4820 exemption rather than duty treatment under Heading 4823.90. en-us Fri, 01 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 13:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82487 Continuous computer stationery, whether plain, carbon-interleaved, or printed with lines, names, logos or form formats, is described as classifiable under Heading 4820. The applicable Board circular, supported by a subsequent trade notice and departmental position, treats such goods as eligible for exemption under Notification No. 43/86-C.E. Classification under Heading 4823.90 and assessment at the rate linked to Notification No. 135/89-C.E. is therefore inconsistent with that clarification. The stated position is that covered stationery should receive the Heading 4820 exemption rather than duty treatment under Heading 4823.90. Case-Laws Central Excise Fri, 01 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82487