https://www.taxtmi.com/circulars?id=6434 Paper formatted as airline tickets or embarkation/disembarkation cards, including blanks and those with ink/carbon on the reverse, are classed as printed matter with fiduciary character under Chapter 49 constructs. Continuous computer stationery, single ply or inter leaved with carbon and whether plain or printed with EZR lines or business formats, is classifiable under Heading 4820 as stationery and eligible for exemption under the relevant notification. The classification turns on whether an item is essentially printed matter or a form used as sheets torn off for business transactions. en-us Tue, 15 Oct 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6434 Paper formatted as airline tickets or embarkation/disembarkation cards, including blanks and those with ink/carbon on the reverse, are classed as printed matter with fiduciary character under Chapter 49 constructs. Continuous computer stationery, single ply or inter leaved with carbon and whether plain or printed with EZR lines or business formats, is classifiable under Heading 4820 as stationery and eligible for exemption under the relevant notification. The classification turns on whether an item is essentially printed matter or a form used as sheets torn off for business transactions. Circulars Central Excise Tue, 15 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6434