https://www.taxtmi.com/caselaws?id=102127 Paper first printed with customer-specific names, logos and particulars and then only partially coated in a continuous process was held not to be self-copying paper under Heading 48.16. The product acquired its essential character as printed computer stationery, with perforation, punching and fan-folding only completing the stationery form. Supporting technical opinion and the absence of any contrary expert evidence reinforced classification as printed matter under sub-heading 4901.90. Because the goods were not marketable as self-copying paper in their intermediate form, the demand based on Heading 48.16 could not stand. en-us Tue, 14 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102127 Paper first printed with customer-specific names, logos and particulars and then only partially coated in a continuous process was held not to be self-copying paper under Heading 48.16. The product acquired its essential character as printed computer stationery, with perforation, punching and fan-folding only completing the stationery form. Supporting technical opinion and the absence of any contrary expert evidence reinforced classification as printed matter under sub-heading 4901.90. Because the goods were not marketable as self-copying paper in their intermediate form, the demand based on Heading 48.16 could not stand. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102127