https://www.taxtmi.com/caselaws?id=205396 Intermediate carbonless paper/self-copy paper was treated as a distinct excisable commodity and classified under Heading 48.16, which specifically covers carbon paper, self-copy paper and other copying or transfer papers, rather than under Heading 49.01 or 48.20. The specific tariff heading prevailed because the intermediate product had its own commercial character, and the printed format of the final stationery did not alter that classification. Marketability was established by evidence that the product was bought and sold in roll form and could be sold in the condition in which it emerged, so the intermediate product was liable to central excise duty. The Supreme Court's view thus affirmed duty on a marketable intermediate product with a distinct identity. en-us Tue, 30 Aug 2011 00:00:00 +0530 Thu, 05 Jan 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205396 Intermediate carbonless paper/self-copy paper was treated as a distinct excisable commodity and classified under Heading 48.16, which specifically covers carbon paper, self-copy paper and other copying or transfer papers, rather than under Heading 49.01 or 48.20. The specific tariff heading prevailed because the intermediate product had its own commercial character, and the printed format of the final stationery did not alter that classification. Marketability was established by evidence that the product was bought and sold in roll form and could be sold in the condition in which it emerged, so the intermediate product was liable to central excise duty. The Supreme Court's view thus affirmed duty on a marketable intermediate product with a distinct identity. Case-Laws Central Excise Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205396