https://www.taxtmi.com/caselaws?id=82487 Continuous computer stationery was treated as classifiable under Heading 4820, not Heading 4823.90, because the controlling Board circular stated that such stationery, whether plain or interleaved with carbon and whether printed with lines, name, logo, or form format, falls within Heading 4820. On that basis, the article notes that goods of this description are covered by Notification No. 43/86-C.E. and are exempt, while the contrary classification under Heading 4823.90 attracts duty under Notification No. 135/89-C.E. The trade notice and departmental order cited in the record were also read as consistent with this position. 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 was treated as classifiable under Heading 4820, not Heading 4823.90, because the controlling Board circular stated that such stationery, whether plain or interleaved with carbon and whether printed with lines, name, logo, or form format, falls within Heading 4820. On that basis, the article notes that goods of this description are covered by Notification No. 43/86-C.E. and are exempt, while the contrary classification under Heading 4823.90 attracts duty under Notification No. 135/89-C.E. The trade notice and departmental order cited in the record were also read as consistent with this position. Case-Laws Central Excise Fri, 01 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82487