https://www.taxtmi.com/caselaws?id=90198 Continuous computer stationery was treated as classifiable under Chapter Heading 4820 rather than Heading 4823.90. The Board's revised circular clarified that such stationery, whether plain or interleaved with carbon and whether printed with names, logos or formats, falls under Heading 4820 and qualifies for exemption under Notification No. 43/86-C.E. On that basis, the earlier classification under Heading 4823.90 was not sustained, and the goods were held eligible for the exemption. en-us Fri, 09 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90198 Continuous computer stationery was treated as classifiable under Chapter Heading 4820 rather than Heading 4823.90. The Board's revised circular clarified that such stationery, whether plain or interleaved with carbon and whether printed with names, logos or formats, falls under Heading 4820 and qualifies for exemption under Notification No. 43/86-C.E. On that basis, the earlier classification under Heading 4823.90 was not sustained, and the goods were held eligible for the exemption. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90198