https://www.taxtmi.com/caselaws?id=89606 Printed continuous computer stationery, manifold business forms and ruled papers were analysed for tariff classification under Heading 4820 or Heading 4823 and for exemption under Notification No. 43/86-C.E. The Tribunal accepted the later departmental view, supported by the Board's circular and trade notices from other Collectorates, that continuous computer stationery, whether plain or printed, falls under Heading 4820. On that basis, the goods were not to be treated as residuary goods under Heading 4823 and remained eligible for exemption under Notification No. 43/86-C.E., with the result in favour of the assessee. en-us Fri, 09 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 14:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89606 Printed continuous computer stationery, manifold business forms and ruled papers were analysed for tariff classification under Heading 4820 or Heading 4823 and for exemption under Notification No. 43/86-C.E. The Tribunal accepted the later departmental view, supported by the Board's circular and trade notices from other Collectorates, that continuous computer stationery, whether plain or printed, falls under Heading 4820. On that basis, the goods were not to be treated as residuary goods under Heading 4823 and remained eligible for exemption under Notification No. 43/86-C.E., with the result in favour of the assessee. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89606